Continuing stay pending appeal before tribunal prevents recovery until disposal where statutory conditions are complied with.

A stay granted in first appeal, once made subject to and shown to have complied with conditions, continued to operate during the pendency of the appeal before the Tribunal under section 19(2-C) of the Andhra Pradesh General Sales Tax Act, 1957. Reading the provision in categorical terms, the Court treated the stay order as enuring to the petitioner's benefit until the Tribunal disposed of the appeal and directed the department not to take recovery steps meanwhile.

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Issues: Whether the stay granted in the first appeal continued to operate during the pendency of the appeal before the Tribunal under section 19(2-C) of the Andhra Pradesh General Sales Tax Act, 1957.

Analysis: The stay had been granted subject to conditions, and compliance with those conditions was stated to have been made. In view of the categorical language of section 19(2-C), the stay granted by the Joint Commissioner was treated as enuring to the benefit of the petitioner until disposal of the appeal by the Tribunal. The Court therefore directed that no recovery steps be taken by the department until the Tribunal disposed of the appeal.

Conclusion: The petitioner was entitled to continuation of the stay pending disposal of the appeal before the Tribunal.

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