S. R. Rajasekhara Murthy, J.

( 1 ) IN these writ petitions the petitioners who are dealers registered under the Karnataka Sales Tax act, 1957, and the Central Sales Tax Act, 1956, have challenged the validity of the amendment to section 22 of the Karnataka Sales Tax Act by the Karnataka Act No. 15 of 1988. The amendment, taking away the power of the Appellate Tribunal to grant stay of payment of tax or penalty or any other amount payable, during the pendency of the appeals filed against any order passed by the Assistant Commissioner of Commercial Taxes (A. C.) or the Deputy Commissioner of Commercial Taxes (D. C.) under section 20 of the Karnataka Sales Tax Act, impugned in these writ petitions as inserted by Act No. 15 of 1988, is reproduced below :

"section 22 (3a ). Notwithstanding that an appeal has been preferred under sub-section (1), the payment of tax or penalty or any other amount, payable, in accordance with any order passed by the Assistant Commissioner or the Deputy Commissioner under section 20 shall not, pending disposal of the appeal, be stayed by the Appellate Tribunal. "

( 2 ) HOWEVER, the power to grant stay is retained in so far as the appeals filed against an or

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