- (1.) Heard Sri R.R. Agarwal, learned Senior Counsel assisted by Sri Suyash Agarwal, learned counsel for the petitioner and Sri B.K. Pandey, learned Standing Counsel for the State respondent. This writ petition has been filed against the order dated 24/26.6.2014 passed by Commercial Tax Tribunal, Bench-II, Ghaziabad in Appeal No. 385 of 2014 for the Year 2011-12.
(2.) By the impugned order passed under Section 18A(5) of the Central Sales Tax Act, 1956, the Tribunal has directed to deposit 1/3rd of the disputed amount of tax for entertaining the stay application of the petitioner. Submission of Sri R.R. Agarwal is that Section 18A(5) does not provide for pre-deposit to entertain the stay application or to pass stay order. He submits that the impugned order of the tribunal is wholly misconceived and therefore, deserves to be set aside and a direction needs to be issued to the Tribunal to decide the stay application of the petitioner in accordance with law within a time bound period and till then recovery may not be made by the respondents.
(3.) Learned Standing Counsel submits that as per provision of Section 18A(5) of the Act, the Tribunal is empowered to direct the appellant to deposit an amount prior to admission of the appeal and therefore, Tribunal has rightly passed the impugned order.;