2003 (5) TMI 500

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..... lia, that inspite of rejection of the first application for stay, the second application was allowed by the learned President of the Board illegally and arbitrarily. 2.. This instant application is filed by the learned Deputy Commissioner, Commercial Taxes, as a petitioner against the order of the learned President of the Board on the ground, inter alia, that once an application for stay was rej .....

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..... er for the respondent submits that stay application is an interlocutory application and can be filed at any stage of the proceeding. There is no legal bar for filing such application. Since the stay matter is an interlocutory matter the principle of res judicata does not apply. It is further submitted that there was no mala fide intention of the respondent to suppress any fact in the second applic .....

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..... ngal Taxation Tribunal Act. The application should have been filed on behalf of the State of West Bengal, representated by the appropriate authority. 8.. Thus, on going through the impugned order and considering the submissions of both the sides, we do not find that findings made by the learned President of the Board are illegal. Hence it does not require any interference. In our opinion, the .....

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