Interim relief barred by sales tax law where statutory validity stood upheld and prior order was fact-specific only.

Interim relief in proceedings before the Appellate Tribunal was held unavailable where the request conflicted with the Karnataka Sales Tax Act, 1957. The court noted that the validity of the relevant statutory provision had already been upheld, so a stay could not be granted. It also rejected reliance on an earlier order in a different appeal because that order was limited to its own facts and did not state a general rule of law. The petition was accordingly rejected.

---

---

Issues: Whether interim relief or stay could be granted in proceedings pending before the Appellate Tribunal when such relief was contrary to section 22 of the Karnataka Sales Tax Act, 1957.

Analysis: The petition sought interim relief in a matter pending before the Appellate Tribunal, but the request was held to be contrary to section 22 of the Karnataka Sales Tax Act, 1957. Since the validity of that provision had already been upheld, grant of stay was held not to arise. Reliance on an earlier order in another appeal was rejected because that order was confined to its own facts and did not lay down any principle of law of general application.

Conclusion: Interim relief was not available, and the petition was rejected.

---