1994 (4) TMI 365

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....ADRI, J.-The petitioner filed an appeal against the order of assessment passed by the respondent under the Andhra Pradesh General Sales Tax Act 6 of 1957 (for short "the Act") for the year 1990-91 on August 24, 1991. The Appellate Deputy Commissioner, Guntur, by order dated October 29, 1992, in Appeal No. 264/92-93, allowed the appeal. The Appellate order resulted in refund of certain amount to th....

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....mber 24, 1993, of the Deputy Commissioner of Commercial Taxes, No. II Division, Guntur, no refund can be granted until expiry of limitation for revision. The learned Government Pleader submits that merely because rule 35 of the Rules enjoins refund of the amount, it does not mean that without waiting for the period during which power of revision under section 20 of the Act can be exercised, the....

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.... the amount, if any, found to be due to the assessee. Merely because the revising authority has still time to invoke revisional power under section 20 of the Act, cannot be a ground to ignore the provision of rule 35 of the Rules. Sub-section (3) of section 20 prescribed limitation of four years from the date of service of order of assessment on the dealer, within which power of revision can be ex....

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.... was stayed by the revising authority. In this case no such notice has been issued to the petitioner. If the revisional authority does not stay the operation of the order of the appellate authority, whether mere initiation of revision proceedings would entitle the assessing authority to ignore the orders of the appellate authority and not to comply with the provisions of rule 35, does not fall for....