1989 (9) TMI 372 - HC - VAT and Sales Tax

Summary

The High Court of Madras allowed two writ petitions against the orders of the Appellate Assistant Commissioner for not considering stay applications due to lack of a security bond. The Court held that there is no statutory requirement for the assessee to furnish a security bond before moving the appellate authority for stay. The orders of the Appellate Assistant Commissioner were set aside, and he was directed to consider the applications for stay on merit. (Case citation: 1989 (9) TMI 372 - MADRAS HIGH COURT)