2000 (3) TMI 1053

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..... gned order of the Tribunal granting conditional stay pending appeal before it against the order of the Joint Commissioner of Commercial Taxes (Legal) passed in exercise of suo motu revisional power under section 20(2) of the A.P. General Sales Tax Act (for short "the Act"). The Joint Commissioner revised the order of the Appellate Deputy Commissioner setting aside the assessment and remanding the .....

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..... (1), shall not be stayed pending disposal of the appeal." 3.. In the instant case, no tax is payable as per the order of the first appellate authority inasmuch as the assessment has been set aside and the case was remanded. It is also not a case wherein tax is payable by virtue of the revisional order passed by the Deputy Commissioner because in the present case, it is the Joint Commissioner who .....

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..... se of their respective powers, the assessee would be in a position to seek stay pending such appeal either from the Joint Commissioner or from the High Court. But, in a case in which the Joint Commissioner exercises the power of revision under section 20(2), if there is a bar against grant of stay by the Tribunal, the assessee will be disabled to obtain interim relief from any forum. This reinfor .....

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