1995 (10) TMI 208

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....s preferred by the appellant/dealer under section 23 of the Andhra Pradesh General Sales Tax Act, 1957 ("the Act", for short) questioning the order of the Commissioner of Commercial Taxes, the respondent herein, in CCT's ref. L.V.(2)/L.III(2)3174/85 dated April 18, 1989, made in exercise of his revisional powers under sub-section (1) of section 20 of the Act. The short but fatal attack is based on....

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....tion (6) of section 20 provides for exclusion of certain period in computing the period of four years, as follows: "(6) Where any proceeding under this section has been deferred on account of any stay order granted by the High Court in any case, or by reason of the fact that an appeal or other proceeding is pending before the High Court or the Supreme Court involving a question of law having a di....

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....ourt of Andhra Pradesh disposed of the writ petition with a direction that the authorities may dispose of the revision proceedings." That writ petition was preferred by the appellant herein seeking refund of Rs. 37,950 paid by it towards sales tax for the assessment year 1981-82 and it was dismissed by a Division Bench of this Court on February 12, 1988, with a direction that the Commissioner, i.....

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.... question of law which had any direct bearing on the proceedings pending before the Commissioner under section 20 of the Act. However, he did not state that the deferment was because the writ petition that was pending involved some question of law having a direct bearing on the proceedings before him-unless such a writ petition was pending, he could not seek, under sub-section (6) of section 20, t....