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TMI Blog2013 (8) TMI 220X X X X Extracts X X X X X X X X Extracts X X X X ..... n of the petitioner. Further, the appellate authority is required to consider the relevant factor like financial hardship and other relevant facts because the condition of deposit will make the purpose of filing of appeal itself nugatory - Order of Tribunal modified - Decided in favour of assessee. - Misc. Single No. - 4109 of 2013, Misc. Single No. - 4110 of 2013 - - - Dated:- 3-7-2013 - Hon'b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der Indian Companies Act. A notice under Section 15-A (1) (qq) of the Act was issued to the petitioner, to which the petitioner submitted his reply. Thereafter, the Deputy Commissioner, Trade Tax, Lucknow has imposed penalty. Feeling aggrieved, petitioner preferred the first appeal along with an application for interim relief before the Additional Commissioner, Grade-2 (Appeals), Commercial Tax, R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ors are to be considered and if the financial hardship is not considered, then, the purposes of filing the appeal itself becomes nugatory and illusory. Learned Counsel for the petitioner submits that the Tribunal decided the matter without considering the financial stringency shown in the affidavit in support of the application for interim relief and directed to make payment of 30% of the disput ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /s Moriroku Ut India Pvt. Ltd.Noida Vs. Union of India and others reported in 2006 UPTC 274. Relying upon the judgment of this Court in the case of Tata Coffee Ltd. Versus Commissioner of Trade Tax reported in 2002 UPTC 156, learned Counsel for the petitioner submits that while considering the waiver cum stay, the Tribunal ought to have considered the prima facie merit of the case as well as fin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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