2012 (3) TMI 377

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....r the balance amount as condition for staying recovery of Kerala value added tax dues for the years 2007-08, 2008-09 and 2010-2011. 2. We have heard learned counsel for the appellant and also learned Senior Government Pleader for the respondents. 3. The appellant was under the impression that revision will lie against the conditional stay order issued by the Deputy Commissioner of Commercial Taxes (Appeals) before the Deputy Commissioner. Therefore, a revision petition was filed against the conditional stay order before the said authority and a direction is sought from this court for disposal of the revision petition filed against the conditional stay order. The learned single judge declined to grant the relief and hence this writ appeal ....

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....at revision before the Deputy Commissioner or Commissioner under section 58 or under section 59, respectively are against orders of the lower authorities. In other words, no revision will lie before the Deputy Commissioner against the order issued by the same authority or Appellate Deputy Commissioner of co-ordinate jurisdiction. So far as section 59 is concerned, even though Deputy Commissioner's orders are subject to revision before the Commissioner, it specifically excludes orders issued by the Deputy Commissioner (Appeals) in exercise of appellate power under section 55. So much so, no statutory remedy is available against orders declining stay applications or conditional stay orders issued by the Deputy Commissioner under section 5....