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2019 (2) TMI 1455 - HC - VAT and Sales TaxCompliance with the pre-deposit - Direction to deposit 5% of the disputed tax amount as a pre-condition for hearing the stay application - Held that:- It is true that the petitioner has a prima facie case on merits but it is also true that there was only one member of the Commercial Tax Tribunal deciding the stay application/ exemption application, and he has referred in his order to the fact that the Second Appeal is cognizable by a Division Bench of the Tribunal and, therefore, he cannot consider the matter on merits, as was argued before him by the learned counsel for the petitioner/ appellants therein. This Court therefore directs the learned Tribunal to consider the appeal filed by the petitioner on merits along with the stay application as and when the Division Bench is available before the Tribunal and the direction for pre-deposit of 5% of the assessment amount shall remain stayed, subject to the condition that the petitioner shall deposit the amount as directed by the Tribunal in case of failure in the Appeal along with interest determined on current Bank rate of interest - petition disposed off.
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