Karnataka High Court
Karnataka Handloom Development ... vs Additional Deputy Commissioner Of ... on 22 June, 1994
Equivalent citations: [1998]109STC292(KAR)
ORDER S. Rajendra Babu, J.
1. The petitioner is seeking for certain interim relief in a matter pending before the Appellate Tribunal contrary to the provisions of section 22 of the Karnataka Sales Tax Act, 1957. This Court has already upheld the validity of the said provision. When that is the policy of law, question of granting stay does not arise. However, the learned counsel for the petitioner seeks to rely upon a decision of this Court in W.A. No. 3169 of 1963. This Court has made an order on the facts and in the circumstances of that case and it does not lay down any principle of law, which could be made applicable to all cases. In that view of the matter, the petitioner cannot place reliance on that decision. Petition is therefore rejected.
2. Petition dismissed.