LAWS(APH)-2002-12-157

PADMANABHA TRADERS Vs. COMMERCIAL TAX OFFICER

Decided On December 31, 2002
Padmanabha Traders Appellant
V/S
COMMERCIAL TAX OFFICER Respondents

JUDGEMENT

(1.) The point for consideration before this Court in this writ petition is whether the payment of disputed tax could be stayed pending a decision by the appellate authority.

(2.) Heard both the counsel.

(3.) According to the counsel for the petitioner, for the assessment year 1997-98, the tax liability was determined and thereafter the matter has been carried before the appellate authority. Pending the appellate authority taking a decision, a stay application was filed before the 3rd respondent, who rejected the request made on behalf of the petitioner holding that the stay cannot be granted in a case of this nature.