Andhra HC (PreTelangana) Bharat Litho Press vs State Of Andhra Pradesh on 13 April, 1987 Equivalent citations: [1987]67STC48(AP) JUDGMENT B.P. Jeevan Reddy, J. 1. These petitions raise the question of the power of this Court to grant a stay of collection of tax pending a tax revision case preferred under section 22 of the Andhra Pradesh General Sales Tax Act. 2. Against an order of assessment made by the assessing authority, an appeal is provided by section 19. A further appeal is provided by section 21 to the Sales Tax Appellate Tribunal. Apart from the above, against an order of assessment made, a power of revision is vested in the Joint Commissioner, Deputy Commissioner and the Commercial Tax Officer, by subsection (2) of section 20. This power is confined to orders made or proceedings recorded by the authorities, officers or persons subordinate to them. Similarly, subsection (1) of section 20 confers the power of revision upon the Commissioner of Commercial Taxes. These powers are supposed to be exercised in the interest of Revenue. Against an order of the Joint Commissioner, Deputy Commissioner or the Commercial Tax Officer, under subsection (2) of section 20, an assessee can file an appeal to the Appellate Tribunal under section 21. Section 22 provides for a revision to the High Court against the orders of the Tribunal. 3. Subsection (2A) of section 19 says that where an appeal is admitted under subsection (1) of section 19, the appellate authority may, on an application for stay filed by the appellant, order stay of collection, subject to furnishing of such security and on payment of such part of the disputed tax within such time as may be prescribed, pending disposal of the appeal. Against an order passed by the appellate authority under subsection (2A), a revision petition is provided to the Joint Commissioner by subsection (2B). The Act, however, does not confer any power upon the Appellate Tribunal to stay the collection of disputed tax pending disposal of the appeal. Such a power has been conferred only upon the Joint Commissioner. Subsection (6) and subsection (6A) of section 21 read thus : "(6) Where a dealer, objecting to an order passed or proceeding recorded by a Deputy Commissioner of Commercial Taxes under subsection (4C) of section 14 of suo motu under subsection (2) of section 20 has preferred an appeal to the Appellate Tribunal, the Joint Commissioner may, on an application filed by the dealer, subject to such terms and conditions, as he may think fit, order stay of collection of the tax under dispute pending disposal of the appeal by the Appellate Tribunal. (6A) The payment of tax and penalty, if any, due in accordance with the order of the first appellate authority or of the Deputy Commissioner suo motu under subsection (4C) of section 14 or in revision under section 20, in respect of which an appeal has been preferred under subsection (1), shall not be stayed pending disposal of the appeal." 4. A reading of the two subsections together shows that pending an appeal before the Appellate Tribunal, the collection of disputed tax shall not be stayed except by and under an order of the Joint Commissioner on an application filed by the dealer. 5. Now coming to the power of the High Court, subsection (6) and subsection (6A) of section 22 are relevant. Subsection (6A) was introduced by amending Act 18 of 1985, which amendment had also introduced subsection (6A) in section 21. Subsections (6) and (6A) of section 22 read as follows : "(6) Notwithstanding that a petition has been preferred under subsection (1), tax shall be paid in accordance with the assessment made in the case : Provided that the High Court may, in its discretion permit the petitioner to pay the tax in such number of instalments, or give such other direction in regard to the payment of tax as it thinks fit : Provided further that, if, as a result of the petition, any change becomes necessary in such assessment, the High Court may authorise the assessing authority to amend the assessment, and on such amendment being made the excess amount paid by the dealer shall be refunded to him without interest, or the further amount of tax due from him shall be collected in accordance with the provisions of this Act, as the case may be. (6A) The payment of tax and penalty, if any due in accordance with the order of the Appellate Tribunal in respect of which a petition has been preferred under subsection (1) shall not be stayed pending the disposal of the petition, but if such amount is reduced as a result of such petition, the excess tax paid shall be refunded in accordance with the provisions of section 33B." 6. From a reading of the above subsections, it appears that pending a tax revision case, the tax has to be paid in accordance with the assessment made in the case. No stay shall be gra