TMI Blog2021 (11) TMI 172X X X X Extracts X X X X X X X X Extracts X X X X ..... assessment order. Moreover, it will not prevent the learned Joint Commissioner from directing the revisionist to deposit at least 40% of the demand amount. In fact, the law bestows a discretionary power on the Joint Commissioner to decide as to how much of the demand amount should be stayed by him. Since it is the discretionary power, which has been validly exercised, the learned Tribunal was justified in upholding the order passed by the learned Joint Commissioner. The learned counsel for the revisionist is equally unjustified in claiming that the learned Tribunal could not have relied on Section 53(8) of the Act - obviously, when the revisionist filed the Second Appeal, Section 53 of the Act would have come into effect. Therefore, even ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Into Local Areas Act, 2008 by assessment order dated 14.12.2020; the Assessing Officer had imposed an entry tax of ₹ 2,85,59,865/- for the year 2016-17, and after adjustment of refundable amount of tax under the Value Added Tax Act, created a demand for a sum of ₹ 1,11,25,279/-. The revisionist had declared purchase of sugar value at the sum of ₹ 57,11,97,296/-. Aggrieved by the assessment order, the revisionist had preferred a First Appeal, and had also moved an application for stay of the demand amount. 3. Meanwhile, the revisionist had also challenged the constitutional validity of the Uttarakhand Tax on Entry of Goods Into Local Areas Act, 2008 before this Court. The said petition is still pending before this Court. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Heard the learned counsel for the revisionist. 7. Admittedly, even when the constitutional validity of the Act has been challenged before this Court, this Court has not granted any stay on the recovery of the assessed amount. Therefore, merely because constitutional validity is under challenge, it will not prevent the Department from assessing and from passing the assessment order. Moreover, it will not prevent the learned Joint Commissioner from directing the revisionist to deposit at least 40% of the demand amount. In fact, the law bestows a discretionary power on the Joint Commissioner to decide as to how much of the demand amount should be stayed by him. Since it is the discretionary power, which has been validly exercised, the learn ..... X X X X Extracts X X X X X X X X Extracts X X X X
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