2015 (10) TMI 701

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..... al is pending before the Tribunal. Tribunal directed to decide the appeal within three months the parties putting in appearance on 14.01.2015. Order dated 29.04.2014 shall remain in force for a period of three months - Petition disposed of. - CWP No.18975 of 2014 - - - Dated:- 11-12-2014 - Mr. Rajive Bhalla and Mr. B.S. Walia, JJ. For the Petitioner : Mr. Surjeet Bhadu, Advocate For .....

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..... its that the proviso to Section 35C (2A) of the Act is directory. The proviso be read down as conferring power upon the Tribunal to extend stay beyond 360 days. Reply filed on behalf of respondents in Court today, is taken on record. Counsel for the respondent submits that as proviso to Section 35C (2A) of the Act is mandatory, it can neither be read down nor can the power of the revenue to .....

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