1994 (6) TMI 205

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....A.T.) T.A. No. 117 of 1994, it moved an application T.M.P. No. 54/ 94 praying the S.T.A.T. to stay all further proceedings pursuant to the order of remand passed by the Appellate Deputy Commissioner. On March 3, 1994 the S.T.A.T. allowed the petition and granted stay of further proceedings pending disposal of the appeal. It is the correctness of this order that is assailed in the revision. Mr. Ramaiah, the learned Government Pleader, has contended that by virtue of provisions of sub-section (6-A) of section 21 of the Andhra Pradesh General Sales Tax Act (6 of 1957) (the Act), the Tribunal is denuded of power to grant stay of proceedings and therefore the order under revision is without jurisdiction. Since the learned counsel had relie....

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....ioned is excluded), applies. Consequently we have no hesitation in holding that the prohibition contained in sub-section (6-A) with regard to granting stay of payment of tax and penalty does not render the order under revision illegal and incompetent. Learned counsel however relied upon a judgment of a Division Bench of this Court in State of Andhra Pradesh v. Hindustan Shipyard Limited [1988] 68 STC 220; [1987] 5 APSTJ 1. In that case the question before that Division Bench was: Whether the Tribunal was deprived of power to grant stay in respect of appeals preferred before substituting of sub-sections (6) and (6-A) of section 21 of the Act with effect from July 1, 1985. Dealing with that question the Bench, after analysing the said two ....