2001 (2) TMI 1001

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....this writ filed under articles 226 and 227 of the Constitution of India is, whether the order passed by the Commissioner under section 42-A of the Madhya Pradesh General Sales Tax Act, 1958 (since repealed) on January 6, 1993 (annexure P14) is legal or/and proper. 2.. Section 42-A of the Act under which the petitioner had made an application to the Commissioner and the same having been rejected....

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....sue which has a bearing over the assessment proceedings is pending consideration either before the Commissioner or before the Tribunal on an application made under section 44 or before High Court under section 44(2). So the main object of enacting section 42-A is to stay proceedings awaiting the outcome of proceedings, where any examination of question of law is pending. The object behind grant of....

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....ed by the Commissioner supra. Indeed the very basis for invoking section 42-A was missing in the application made by the petitioner and hence not only the application made by the petitioner under section 42-A was misconceived but even this petition too. In other words, I am inclined to observe that if invocation of section 42-A by the petitioner was bad, then invoking the writ jurisdiction by fili....