2019 (6) TMI 315 - HC - VAT and Sales Tax

Conditional stay pending disposal of appeal - HELD THAT - In Ext.P5(c) the petitioner, since has already deposited 20% of the total demanded amount and time till 30th July, 2019 is granted for depositing the balance 10% - petition disposed off.

Summary

Issues:
Challenge to the legality of conditional stay granted pending appeal.

Analysis:
The petitioner contested the conditional stay granted pending appeal, arguing it was illegal and showed a lack of judicious exercise of jurisdiction by the 2nd respondent. The petitioner sought unconditional stay or permission for easy installments to meet the conditions set in the orders. However, the court found that the 2nd respondent had considered all relevant factors and had appropriately imposed the condition of depositing 30% of the total demanded amount. Consequently, the challenge to the conditional stay was deemed meritless.

In Ext.P5(c), it was noted that the petitioner had already deposited 20% of the total demanded amount, and further time until 30th July, 2019, was granted for depositing the remaining 10%. The writ petition was disposed of by granting the petitioner installments to fulfill the 30% condition imposed by the impugned orders. The petitioner was instructed to deposit 20% of the total demanded amount within four weeks from the date of the order and the remaining 10% by 30th July, 2019. The interim stay provided in the orders dated 25.04.2019 would continue to be in effect as long as the petitioner complied with the specified condition. It was explicitly stated that failure to comply with any condition would automatically vacate the interim stay, allowing authorities to proceed with the recovery of the amount without further reference to the court.