9911796707
TMI Blog1998 (12) TMI 574X X X X Extracts X X X X X X X X Extracts X X X X ..... ax Appellate Tribunal, the tax ought not to be demanded. Section 19(2-C) reads as follows: "Notwithstanding anything in sub-section (2-A) or sub-section (2-B), where a dealer has preferred an appeal to the Appellate Tribunal under section 21, the stay, if any, ordered under sub-section (2-B) shall be operative till the disposal of the appeal by such Tribunal, and the stay, if any, ordered under subsection (2-A) shall be operative till the disposal of the appeal by such Tribunal, only in a case where the Joint Commissioner on an application made to him by the dealer in the prescribed manner, makes a specific order to that effect." In the impugned notice, the respondent stated that no stay is in operation and therefore, the disputed tax is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner till the disposal of the first appeal should automatically continue till the second appeal is decided by the Tribunal. The contention of the learned Government Pleader appearing for the department is that the stay granted under section 19(2-B) will not be operative during the pendency of the second appeal before the Tribunal unless the Joint Commissioner passes a specific order extending the stay on such terms as he deems fit. 4.. It is the contention of the petitioner's counsel that the petitioner is entitled to the benefit of stay pending disposal of appeal whether or not the Joint Commissioner extends the stay under sub-section (2-C) of section 19 of the Andhra Pradesh General Sales Tax Act, 1957. 5.. We do not think that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... whether it be a case of stay granted under sub-section (2-A) or under sub-section (2-B), the legislative intent is to ensure the continuance of such stay pending second appeal on a fresh consideration by the Joint Commissioner. In the light of the order passed by the appellate authority and the contentions raised therein, the Joint Commissioner has to address himself to the question of extension of stay afresh. This is obviously the scheme underlying the three provisions starting with sub-section (2-A) of section 19. 6.. So long as the Joint Commissioner in exercise of jurisdiction under section 19(2-C) has not extended the stay, there is no bar to recover the tax. We therefore see no illegality in the impugned demand notice. However, it ..... X X X X Extracts X X X X X X X X Extracts X X X X
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