Writ discretion in tax recovery stayed no relief where statutory stay remedy was not first pursued and appeal remained pending.

A writ court declined to interfere with refusal to stay recovery of disputed sales tax because the assessee had not first sought stay before the appellate authority under the statutory scheme. In the absence of any refusal of stay under Section 19(2-A), revisional power under Section 19(2-B) was not triggered. The Court also held that allegations of non-service under Rule 58 could not be examined in the writ petition while the statutory appeal on merits remained pending before the Tribunal. Given the discretionary nature of Article 226 relief, the assessee's delay and failure to pursue the available remedies justified refusal of interference.

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Issues: Whether the refusal to grant stay of recovery of disputed sales tax pending the assessee's appeal under the Andhra Pradesh General Sales Tax Act, 1957 called for interference under Article 226 of the Constitution of India.

Analysis: The assessee had not sought stay of collection of tax before the appellate authority either in the appeal or by a separate application as contemplated by Section 19(2-A) of the Andhra Pradesh General Sales Tax Act, 1957. In the absence of any order of the appellate authority refusing stay under that provision, the revisional power under Section 19(2-B) of the Andhra Pradesh General Sales Tax Act, 1957 was not attracted. The challenge to the earlier assessment and appellate orders based on alleged non-service under Rule 58 of the Andhra Pradesh General Sales Tax Rules could not be examined in the present writ petition when the statutory appeal on merits was already pending before the Tribunal. The writ jurisdiction under Article 226 is discretionary, and the petitioner's long delay and conduct in not pursuing the statutory remedies weighed against grant of relief.

Conclusion: The refusal to grant stay was held to be in accordance with law, and interference under Article 226 was declined.

Final Conclusion: The writ petition was dismissed, leaving the pending statutory appeal unaffected.

Ratio Decidendi: Where no stay was sought or refused under the statutory appellate scheme, revisional interference against non-existent stay rejection is not maintainable, and writ relief may be refused in tax matters when the assessee has an effective statutory remedy and has approached the Court belatedly.

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