9911796707
TMI Blog1984 (3) TMI 371X X X X Extracts X X X X X X X X Extracts X X X X ..... nd circumstances of the case, the learned Member has rightly ordered for continuation of stay of recovery proceedings till disposal of the appeal by the party notwithstanding the rejection of the revision itself on the grounds of non-maintainability?" The aforesaid reference has been made in the following circumstances: The Assistant Commercial Taxes Officer, Circle-A, Ward-I, Jaipur, passed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the order, it appeared to be in the interest of justice that he should be given time to file an appeal and the time which was spent by him in prosecuting the revision petition should be excluded in computing the period of limitation for the appeal and further that the order which had been passed in the revision petition staying the recovery of the tax and penalty should continue till the disposal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent should have filed an appeal against the said order. Having found that the revision petition filed by the respondent was not maintainable, the learned Member of the Board of Revenue was, in our opinion, not competent to give any direction in the revision petition with regard to the continuation of the interim order staying the proceedings for recovery of tax and penalty till the disposal o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... could not be extended beyond 27th November, 1970. In these circumstances, we are of the opinion that the learned Member of the Board of Revenue was not right in ordering for continuation of the interim order staying the recovery proceedings till the disposal of the appeal to be filed by the respondent notwithstanding the rejection of the revision petition on the ground of non-maintainability. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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