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2018 (8) TMI 1074 - HC - VAT and Sales TaxImposition of pre-condition to grant the stay - Held that:- Unless the appellate authority volunteers to offer security, Section 55(4) cannot be invoked. In other words, there ought to be a specific reason mentioned why the appellant should meet the pre-condition of depositing any part of the disputed tax - matter remanded to the appellate authority for its consideration of the stay petition, afresh - appeal allowed by way of remand.
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