WIPRO TECHNOLOGIES Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) WRIT petition is by a dealer under the provisions of the Karnataka Sales Tax Act, 1957 (for short, "the Act") whose second appeal is pending before the Karnataka Appellate Tribunal.

(2.) IT appears that the Tribunal, during the pendency of the appeal, had granted certain interim orders which enured to the benefit of the petitioner. But, unfortunately for the petitioner, such interim orders having ceased in terms of the operation of provisions of second proviso to Sub-section (5) of Section 22 of the Act which read as under: Provided further that the Appellate Tribunal shall dispose of such appeal within a period of one hundred eighty days from the date of the order staying proceedings of recovery of one half of tax or other amount and, if such appeal is not so disposed of within the period specified, the order of stay shall stand vacated after the said period and the Appellate Tribunal shall not make any further order staying proceedings of recovery of the said tax or other amount.

(3.) IT is also the submission of learned Counsel for the petitioner that the Tribunal itself may be directed to dispose of the appeals expeditiously and during the interregnum, the respondents directed not to initiate recovery proceedings.