2017 (1) TMI 193

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..... stice M. R. Shah ) [1.0] RULE. Ms. Maithili Mehta, learned Assistant Government Pleader waives service of notice of Rule on behalf of the respondent - State. In the facts and circumstances of the case and with the consent of learned advocates appearing for respective parties, present petition is taken up for final hearing today. [2.0] By way of this petition under Article 226 of the Constitution .....

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..... passed by the Deputy Commissioner of Commercial Tax, CircleVII, Surat revising the order of assessment passed by the Assistant Commissioner of Commercial Tax, Unit12, Surat for AY 200607, the petitioner has preferred the aforesaid Revision Application before the learned Tribunal. In the said revision application, the petitioner submitted the application for stay. It was the case on behalf of the .....

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..... pendency and final disposal of the revision application before the learned Tribunal. Under the circumstances, the impugned order passed by the learned Tribunal directing the petitioner to deposit / make the payment of 15% of the demand and on such payment rest of the recovery order is to be stayed, cannot be sustained and the same deserves to be quashed and set aside. [4.0] In view of the above a .....

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