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Documents citing Penguin Textiles Ltd., Hyderabad vs State Of A.P. on 24 September, 1999

Bharat Heavy Electricals Limited vs The State Of Karnataka on 10 June, 2004

16.3) In PENGUIN TEXTILES LTD v. STATE OF ANDHRA PRADESH 117 (2000) STC 378, a Full Bench of the Andhra Pradesh High Court considered Sub-section (6A) of Section 22 of the Andhra Pradesh General Sales Tax Act, 1957 which provided that payment of tax and penalty if any due in accordance with the order of the appellate Tribunal in respect of which a petition has been preferred under Sub-section (1) shall not be stayed pending disposal of the petition. In view of the express bar, the Full Bench held that High Court does not have the power to stay recovery of tax pending revision. But the following observations of the Full Bench after referring to the decision of the Supreme Court in Mohammed Kunhi reinforce our view:
Karnataka High Court Cites 45 - Cited by 1 - R Gururajan - Full Document

Sruthi Agencies, Hyderabad vs Commercial Tax Officer, Hyderabad And ... on 21 July, 2000

This Court held in Penguins Textiles Ltd v. State of A.P., , that in view of the embargo laid down in sub-section (6-A) of Section 22, the High Court has no power to grant stay of collection of disputed tax during the pendency of tax revision case. The learned Counsel for the petitioner submits that in exercise of extraordinary jurisdiction under Article 226, this Court can grant stay and it is a fit case to direct stay. In other words, the petitioner by invoking the jurisdiction under Article 226, is bidding the High Court to do what it is forbiden to do under the Statute.
Andhra HC (Pre-Telangana) Cites 5 - Cited by 0 - P V Reddi - Full Document

Sujana Metal Products Limited And Anr. vs State Of Andhra Pradesh And Ors. on 15 November, 2005

In Penguin Textiles Ltd. v. State of A.P. [2000] 117 STC 378 : [1999] 29 6 APSTJ 244 a Full Bench of this court having exhaustively referred to the scheme of the Act relating to appeals, revisions and stay applications in relation thereto and certain well-settled principles relevant to the passing of interim order emerging from various pronouncements of the Supreme Court held that pending a revision under Section 22(1) of the Act, the High Court has no power to grant stay of recovery of tax and penalty "but the High Court may in its discretion permit the petitioner to pay the tax in specified instalments or give such other directions of limited nature, as explained above, so long as such directions do not tantamount to granting stay".
Andhra HC (Pre-Telangana) Cites 15 - Cited by 0 - B S Reddy - Full Document
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