Section 32(7) in The Andhra Pradesh Value Added Tax Act, 2005
(7)Where any proceeding under this section has been deferred on account of any stay order granted by [the Appellate Tribunal or the High Court or the Supreme Court] [Substituted for the words 'the High Court or Supreme Court' by Act 21 of 2011, w.e.f. 15-9-2011.] in any case, or by reason of the fact that an appeal or other proceeding is pending before [the Appellate Tribunal or the High Court or the Supreme Court] [Substituted for the words 'the High Court or Supreme Court' by Act 21 of 2011, w.e.f. 15-9-2011.] involving a question of law having a direct bearing on the order or proceeding in question, the period during which the stay order was in force or such appeal or proceeding was pending shall be excluded in computing the period of four years specified in sub-section (3), for the purposes of exercising the power under this section.
