TaxTMI 
TaxTMI 
1983 (3) TMI 236
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....elivered by MADHAVA REDDY, AG. C.J.-Heard the learned Government Pleader. In this writ petition, the question that falls for consideration is whether, under section 19 (2-C) of the Andhra Pradesh General Sales Tax Act, the joint Commissioner of Commercial Taxes is bound to make an order on merits of the stay petition for continuing the stay granted by the first appellate authority pending th....
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....llate Tribunal is now seized of the matter, he may approach the Sales Tax Appellate Tribunal for stay of collection of tax sought for." With that observation, he rejected the stay petition. In other words, the joint Commissioner refused to exercise his discretion one way or the other after considering the merits of the stay petition and directed the dealer to move the Sales Tax Appellate Tribun....
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.... obliged to further move the Sales Tax Appellate Tribunal; but, if it is rejected, he is given by the statute a further right to move for stay before the Sales Tax Appellate Tribunal. Merely because the dealer had filed an appeal before the Sales Tax Appellate Tribunal, the joint Commissioner cannot refuse to consider the application on merits. He has to discharge his statutory duty. Inasmuch as t....
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....uest for stay of the recovery of tax pending disposal of the appeals filed before the Sales Tax Appellate Tribunal. The dealer had filed four different appeals before the Sales Tax Appellate Tribunal and the joint Commissioner himself has passed separate orders on each of the petitions for stay. Therefore, a single writ petition is not maintainable. The learned counsel for the writ petitioner c....