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2019 (4) TMI 1324 - PATNA HIGH COURTRequirement with the pre-deposit - 30.55% of the penalty - Section 31 (2) of the Bihar Value Added Tax Act, 2005 - HELD THAT:- The legislature has been conscious while conferring a right in the assessee to pray for interim relief pending statutory appeal questioning an order of assessment, interest or a penalty and even though a discretion is vested in the Appellate Authority and the Revisional Authority to set up such terms and conditions as deem proper while considering application for stay of tax and interest but no such discretion to set up terms and conditions is present in so far as the prayer for stay of penalty is concerned. Meaning thereby either the Appellate Authority can accept or reject the prayer for interim stay but in case he is persuaded with the prayer so made then he cannot set up conditions therefor. The excess deposit of tax made by the petitioner, that the issue, whether or not the petitioner has made himself liable for penalty, is pending before the Appellate Authority, we direct the Joint Commissioner, Commercial Taxes (Appeal), Central Division, Patna to dispose of the appeal of the petitioner in accordance with law without coercing him for pre-deposit of the amount as found in the order impugned for the purpose of grant of interim stay and which order of penalty shall remain in abeyance and which amount of penalty so imposed would be governed by the final outcome of the appeal pending before the Appellate Authority - petition allowed.
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