9911796707
TMI Blog2005 (5) TMI 631X X X X Extracts X X X X X X X X Extracts X X X X ..... deposited a sum of Rs. 1.41 crores and odd and the balance amount out of the subject-matter still payable by the petitioner was Rs. 1,19,46,499. The said amount was the subject-matter of three appeals before the Tribunal for the years 2001-02, 2002-03 under the KST Act and for the year 2002-03 under the Central Sales Tax Act, 1956. For maintaining an appeal and to enable the Tribunal to consider such an appeal, the prerequisite under the statute is that one half of the disputed tax should be deposited. It is in respect of the other half that the Tribunal is enabled to consider an application for grant of stay of the recovery of this other half in its discretion in terms of the provisions of sub-section (5) of section 22 which reads as unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant shall pay 50 per cent of the balance tax remaining unpaid by cash/demand draft. ii. For balance 50 per cent of tax remaining unpaid it shall furnish bank guarantee or any other security to the satisfaction of the assessing authority as specified under rule 30-B of the Karnataka Sales Tax Rules, 1957. iii. The aforesaid conditions shall be complied within 7 days from today failing which this stay automatically stands vacated. iv. This order of stay will be vacated on expiry of 180 days from today or on disposal of the appeals whichever is earlier." It is about the correctness of this conditional order, the present writ petition is preferred. Submission of Sri K.P. Kumar, learned Senior Counsel appearing for the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ading of the provision will make it very clear that the discretion that is given to the Tribunal in granting stay of the recovery of the amount is only in respect of the other half of the amount after the appellant deposited one half of the amount. After depositing such amount, the appellantdealer is enabled to move the Tribunal for seeking stay of the recovery of the balance amount under the proviso to sub-section (5) of section 22 of the Act. The Tribunal is definitely entitled to stay this other half of the amount in its discretion. Discretion means that it is to the satisfaction of the Tribunal depending upon the facts and circumstances of the case. The discretion can vary from granting an absolute stay of the entire amount or a conditi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which the power can be exercised. There cannot be a dispute that the Tribunal has the discretion to stay the balance 50 per cent subject to such conditions as it may impose. What the Tribunal has done under the impugned order and assuming that the phraseology could have been better, that cannot constitute a ground for invalidating the order. I find absolutely no scope for interference in an interim order, that too a discretionary interim order passed by the Tribunal in the pending appeals before it. No scope for interference in the exercise of writ jurisdiction under articles 226 and 227 of the Constitution of India. Writ petition is dismissed. Though the petition is dismissed as one not warranting interference, Sri Kumar, learned Senior ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icated therein and furnish a security as per that order and this will be done even without compelling the revenue to resort to recovery, etc. I am of the opinion that it may be appropriate to pass an order that the petitioner shall in terms of the undertaking, deposit the amount and furnish security as per the order of the Tribunal and as per the undertaking affidavit filed before this court today within four weeks from today and during such time the respondents shall not resort to recovery proceedings. However, it is for the petitioner to abide by the affidavit and undertaking given herein, failure of which will undoubtedly amount to petitioner filing affidavit without bona fide and without justification and only for the purpose of buyin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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