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2013 (8) TMI 220 - HC - VAT and Sales TaxImposition of penalty - Notice u/s 15-A(1)(qq) issued - Tribunal stayed 70% of tax - Held that:- During the pendency of the statutory appeal, the Tribunal is required to look into the prima facie merit of the case as well as financial condition of the petitioner. Further, the appellate authority is required to consider the relevant factor like financial hardship and other relevant facts because the condition of deposit will make the purpose of filing of appeal itself nugatory - Order of Tribunal modified - Decided in favour of assessee.
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