TMI Blog2014 (8) TMI 893X X X X Extracts X X X X X X X X Extracts X X X X ..... order of Stay subject to such terms and conditions as it thinks fit, and such order may, inter alia, indicate the portion of tax as assessed, to be deposited prior to admission of the appeal. A bare reading of the said provision makes, it makes clear that the word used "such order" means an order of stay in which the tribunal may put such terms and conditions as it thinks fit and may indicate the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appeal No. 385 of 2014 for the Year 2011-12. By the impugned order passed under Section 18A(5) of the Central Sales Tax Act, 1956, the Tribunal has directed to deposit 1/3rd of the disputed amount of tax for entertaining the stay application of the petitioner. Submission of Sri R.R. Agarwal is that Section 18A(5) does not provide for pre-deposit to entertain the stay application or to pass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax Act, 1956 which is reproduced below :- Notwithstanding anything contained in a State Act, the highest appellate authority of a State may, on the application of the appellant and after considering relevant facts including the deposit of any amount towards local or Central Sales Tax in other States on the same goods, pass an order of Stay subject such terms and conditions as it thinks fit, an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessed to be deposited prior to admission of the appeal. Therefore, in my view, no pre-deposit is required to be made under Section 18A(5) of the Act for consideration of stay application. In the stay order the tribunal may indicate the portion of assessed tax to be deposited. Tribunal may pass an order of stay subject to such terms and conditions as it thinks fit but cannot require an appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X
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