TMI Blog2014 (4) TMI 408X X X X Extracts X X X X X X X X Extracts X X X X ..... ial on record, the recovery proceedings initiated against the revisionist for recovery of the disputed amount of tax shall remain stayed for a period of four months or till the decision taken by the First Appellate Authority filed by assessee u/s 9 of the U.P. Trade Tax Act, 1948, whichever is earlier - Revision is disposed of finally – Decided in favour of Assessee. - Trade Tax Revision No. - 34 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... interim order in favour of the appellant/applicant thereby staying the recovery of the disputed amount of tax for assessment year in question with the condition that the applicant shall deposit only 35% of the same. Aggrieved by the order dated 25.11.2013, the applicant filed second appeal under Section 11 of the U.P. Trade Tax Act, 1948. The Tribunal by order dated 25.01.2014 partly allowed the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y this Court in the case of Indian Oil Corporation Ltd.,Agra Vs. Trade Tax Tribunal, Agra and others [1999 U.P.T.C.1030] and in the case of M/s Moriroku UT India Pvt. Ltd. NOIDA Vs. Union of India and others [2006 U.P.T.C. 274]. In view of the above said fact, a request has been made by Sri Pradeep Agrawal, learned counsel for the revisionist that the impugned order in question is arbitrary in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not be compelled to pay any part of the amount, as has been made recoverable at this stage. In support of the submission, he cited a decision of the case i.e. Indian Oil Ltd. v. Trade Tax Tribunal, 1999 UPTC 1030. Considering the facts and circumstances of the case, I hereby stay the operation of the recovery proceeding initiated through the demand notice dated 28.07.2009 issued by the opposite p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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