2016 (12) TMI 1782 - HC - VAT and Sales Tax

Conditions for granting stay pending statutory appeal - stay on condition of remittance of 30% of the demand - HELD THAT - This is an eminently fit case, where the appeal filed by the appellant before the statutory authority needs an expeditious consideration and out of turn disposal, keeping in abeyance recovery proceedings on the basis of the order impugned in the statutory appeal. This writ appeal directing that the appeal of the appellant pending before the third respondent shall be considered and disposed off.

Summary

Issues:
Stay of condition imposed by statutory appellate authority pending statutory appeal.

Analysis:
The High Court heard the counsel for the appellant and the Senior Government Pleader for the Department of Commercial Taxes regarding a writ appeal challenging the condition imposed by the statutory appellate authority for granting stay pending statutory appeal. The appellate authority had required a 30% remittance of the demand for granting stay, which the single Judge had reduced to 20%. The High Court refrained from expressing a final opinion on the appellant's contentions before the statutory authority but examined the materials provided in the writ petition, including relevant dates, facts, figures, and the appellant's contentions. The Court found it to be a suitable case for expeditious consideration and out-of-turn disposal of the appeal before the statutory authority, ordering that the appeal be considered and disposed of within one month from the date of the judgment. Recovery proceedings against the appellant were deferred until the decision of the appellate authority on the statutory appeal was communicated to the appellant/assessee.