COMMERCIAL TAX OFFICER Vs. SWATHI TRADERS

JUDGEMENT

(1.) All these Appeals are directed against the orders passed by the learned single Judge in the respective Writ Petitions striking down sub-section (3A) and subsection (5) of Section 22 of the Karnataka Sales Tax Act, 1957 as unconstitutional and ultra vires. The respondents in the Writ Petitions are the appellants in these Appeals. Since common questions of law arise for determination in these Appeals, they are disposed of by this common Judgment.

(2.) The Writ Petitioners sought for a Writ of Certiorari praying to quash the amended provisions of sub-section (3A) and sub-section (5) of Section 22 of the Karnataka Sales Act, 1957 (hereinafter called the Act) as amended by Karnataka Act No.15/1988. By the said Amendment Act 15/1988 the power of the Karnataka Appellate Tribunal granting stay orders in appeals filed before the Tribunal arising out of the Appeals disposed of by the Appellate Authority, i.e., Deputy Commissioner, Commercial Taxes (Appeals) is taken away.

(3.) The petitioners in the Writ Petitions principally contended that having provided for the appeal to the Appellate Tribunal, the Legislature could not have taken away the power to grant an interim order. The learned single Judge accepting this contention allowed the Writ Petitions and has struck down the amended provisions of sub-section (3A) and sub-section (5) of Section 22 of the Act. Hence these Appeals are filed by the respondents in the Writ Petitions challenging the Orders of the learned single Judge.