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2014 (8) TMI 893 - ALLAHABAD HIGH COURTWaiver of pre-deposit - Interpretation of Section 18A(5) of the Central Sales Tax Act, 1956 - Tribunal has directed the petitioner to deposit 1/3rd of the disputed tax and to produce proof of deposit - Held that:- Section 18A(5) of the Act empowers the Tribunal to pass an 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 portion of tax as 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. - order set aside - matter remanded back for reconsideration.
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