Anil Kumar, J. - (1.) HEARD Shri P. Agrawal, learned counsel for the revisionist Shri Abhinav Narain Trivedi, learned Additional Chief Standing Counsel and perused the record. With the consent of learned counsel for the parties, the present revision is being disposed of at the admission stage.
(2.) FACTS in brief of the present case are that initially assessment order dated December 15, 2012 has been passed against the revisionist by assessing authority for the month of June, 2010 (assessment year 2010 -11). Aggrieved by the said order, the revisionist filed first appeal along with an application for stay. By order dated February 23, 2013 (annexure No. 5), the appellate authority granted interim stay of 60 per cent of the tax during the pendency of the appeal rest is to be deposited by assessee in pursuance of the assessment/penalty order.
(3.) AGGRIEVED by the aforesaid first appellate order, the revisionist filed Second Appeal No. 75/2013 for the month of June, 2010 (assessment year 2010 -11). By order dated March 5, 2013, learned Commercial Tax Tribunal, Bench -I, Lucknow granted the interim stay only to the extent of 80 per cent tax directing the appellant to deposit 20 per cent tax/penalty during the pendency of first appeal filed before the first appellate authority.;