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2014 (1) TMI 1255 - ALLAHABAD HIGH COURTWaiver of pre deposit - conduct of tribunal in handling stay application - Held that:- What has been done by Tribunal in the present case is something which is not contemplated in the statute. As a matter of fact, I can understand if Tribunal would have said, passing final order under clause (b) that instead of one-third, some lessor amount must be deposited so as to satisfy requirement of clause (a), but for this purpose also Tribunal is required to record special and adequate reasons since it amounts to partial waiver or relaxation of requirement of clause (a) but statute does not authorise Tribunal that even before considering application of appellant- assessee, for exercise of power of waiver or relaxation, it would require assessee to deposit some amount. This part of the order of Tribunal has resulted in doing something which is not provided in the statute. In my view, to this extent the impugned order need be modified. The Tribunal must pass final order on the stay application of petitioner considering whether appellant is entitled for any waiver or relaxation under second proviso to Section 57(9) of Act, 2008 with regard to compliance of requirement of clause (a) regarding payment of one third of disputed amount or not - Decided partly in favour of assessee.
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