TMI Blog2014 (5) TMI 499X X X X Extracts X X X X X X X X Extracts X X X X ..... the first appeal - Order dated 11.6.2013 modified to the extent that 90% of the disputed tax shall remain stayed till disposal of the first appeal and the revisionist shall deposit 10% of the disputed tax – Decided in favour of Assessee. - TRADE TAX REVISION No. - 127 of 2013, TRADE TAX REVISION No. - 128 of 2013, TRADE TAX REVISION No. - 129 of 2013, TRADE TAX REVISION No. - 130 of 2013, TRADE TAX REVISION No. - 131 of 2013, TRADE TAX REVISION No. - 132 of 2013, TRADE TAX REVISION No - - - Dated:- 10-7-2013 - Hon'ble Rajiv Sharma,JJ. For the Applicant : Vaibhav Pandey,Aditya Pandey For the Respondent : C.S.C. ORDER Certified copy of the first appellate order filed today by the revisionist through application is admitte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eals), Commercial Tax, Lucknow. The Additional Commissioner, vide order dated 13.3.2013, stayed 70% of the disputed tax, till disposal of the first appeal. Against the order dated 13.3.2013, the revisionist preferred second appeal before the Commercial Tax Tribunal, Lucknow. The Tribunal, vide order dated 11.6.2013, dismissed the revision. Feeling aggrieved, the revisionist preferred these revisions inter alia on the grounds that the Tribunal did not consider the relevant facts and the financial stringency. Further, in a number of decisions, this Court has held that undue hardship as well as the entire relevant factors are to be considered and if the financial hardship is not considered, then, the purposes of filing the appeal itself beco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ie merit of the case as well as financial condition of the revisionist. During the pendency of the statutory appeal, the Tribunal is required to look into the prima facie merit of the case as well as financial condition of the revisionist. Further, the appellate authority is required to consider the relevant factor like financial hardship and other relevant facts because the condition of deposit will make the purpose of filing of appeal itself nugatory. Considering the peculiar facts and circumstances of the case, the order dated 11.6.2013 passed by the Tribunal insofar as it relate to Trade Tax Revision Nos. 127 of 2013, 128 of 2013 and 129 of 2013 is modified to the extent that disputed tax raised by the Assessing Authority shall rema ..... X X X X Extracts X X X X X X X X Extracts X X X X
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