Petition filed under Article 226 challenging non-constitution of Tribunal and seeking stay on recovery...

Petition filed under Article 226 challenging non-constitution of Tribunal and seeking stay on recovery of tax. State authorities acknowledged non-constitution and issued notification providing limitation period for appeal before Tribunal shall commence only after President/State President assumes office. Held, subject to deposit of 20% of remaining disputed tax amount, petitioner entitled to statutory benefit of stay u/s 112(9) and cannot be deprived due to State's failure to constitute Tribunal. Recovery of balance amount and steps taken deemed stayed. Petition disposed of. .....

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