1989 (1) TMI 349

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..... 0 was levied on the petitioner. As he had already paid a sum of Rs. 9,000, the balance amount of Rs. 23,656 is now recoverable and demand has been made accordingly. In the meanwhile, the petitioner has filed an application for reference under section 24(1) of the Orissa Sales Tax Act, 1947, to refer some questions of law arising out of the order of the Sales Tax Tribunal. The reference petition is .....

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..... tent to grant stay. In [1986] 157 ITR 665 (SC); AIR 1986 SC 421 (Commissioner of Income-tax, Delhi v. Bansi Dhar Sons), it has, however, been held that stay of realisation of tax in exercise of jurisdiction under section 151 of the Code of Civil Procedure by the High Court in a pending reference case is not proper. It has also been observed that the High Court can interfere in exercise of its ju .....

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