CHHATTISGARH DISTILLERIES LIMITED Vs. COMMISSIONER OF SALES TAX

JUDGEMENT

(1.) THE only question involved in this writ filed under Articles 226 and 227 of the Constitution of India is, whether the order passed by the Commissioner under Section 42-A of the Madhya Pradesh General Sales Tax Act, 1958 (since repealed) on January 6, 1993 (annexure P14) is legal or/and proper.

(2.) SECTION 42-A of the Act under which the petitioner had made an application to the Commissioner and the same having been rejected by the Commissioner by the impugned order (annexure P14) reads as under :

(3.) PERUSAL of Section 42-A would indicate that it empowers the Commissioner to stay proceedings under Section 18 or Section 19 in respect of any dealer if he is able to satisfy the Commissioner that some question of law relating to any issue which has a bearing over the assessment proceedings is pending consideration either before the Commissioner or before the Tribunal on an application made under Section 44 or before High Court under Section 44 (2 ). So the main object of enacting Section 42-A is to stay proceedings awaiting the outcome of proceedings, where any examination of question of law is pending. The object behind grant of stay is that once the issue of law is decided one way or other by those specified authority before whom it is pending then the assessing authority who is seized of the assessment proceedings is able to complete the assessment proceedings in the light of the decision given by the authority on a question of law.