KARNATAKA HANDLOOM DEVELOPMENT CORPORATION LTD Vs. ADDITIONAL DEPUTY COMMISSIONER OF COMMERCIAL TAXES

JUDGEMENT

(1.) THE petitioner is seeking for certain interim relief in a matter pending before the Appellate Tribunal contrary to the provisions of section 22 of the Karnataka Sales Tax Act, 1957.

(2.) THIS Court has already upheld the validity of the said provision. When that is the policy of law, question of granting stay does not arise.

(3.) THIS Court has made an order on the facts and in the circumstances of that case and it does not lay down any principle of law, which could be made applicable to all cases. In that view of the matter, the petitioner cannot place reliance on that decision. Petition is therefore rejected. Petition dismissed.