VIDEOCON INTERNATIONAL LTD Vs. STATE

JUDGEMENT

(1.) IN these Petitions for a writ of mandamus the Petitioner seeks to prevent the Respondents from recovering the amount of Sales-tax held payable by it for the assessment year 1991-92 to 1993-94.

(2.) THE Petitioner is a dealer under the Karnataka Sales-tax Act, 1957 dealing in Electronic and electrical Goods like Television-sets, Washing machines, Air-coolers, Air-Conditioners etc. , all manufactured and sold under the Trade name "videocon". For the State of Karnataka it is the sole selling out let for all the products bearing the trade make Videocon; after procuring the same from various manufacturers.

(3.) ASSESSMENTS for the assessment years 1991-92 to 1993-94 were completed by the first-Respondent by three different orders passed by him in that regard. While doing so, the assessing Authority, rejected the claim for exemption made by the petitioner and held that the sales effected by the petitioner were taxable under Section 5 (3-A) read with proviso 3 thereof. Aggrieved the petitioner appealed to the second-Respondent Additional Joint Commissioner of commercial Taxes, Bangalore, who by a common order dated 24th of April, 1997 dismissed the appeals and upheld the orders of assessment impugned before him. Dissatisfied with the appellate Order, the petitioner has preferred a second Appeal before the Appellate Tribunal which are presently pending. The petitioner's case in the present Writ Petitions is that even though it has an excellent case, in the Appeals pending before the Tribunal, yet in the light of the provisions of Section 22 (3-A) and (5) of the Act, the Appellate Tribunal has no jurisdiction to grant any interim stay against the recovery of the amount of tax determined pending disposal of the Appeal before it, leaving no alternative for it except to seek a mandamus from this Court in its extraordinary writ jurisdiction.