J.J.MUNIR,J. - (1.) This matter was mentioned by Sri Shubham Agrawal, learned counsel for the revisionist in the first hours on account of urgency being stated that there is impending recovery by coercive methods. As such, the matter is being taken up out of turn.
(2.) This revision has been preferred from an order of Commercial Tax Tribunal, Noida dated 05.05.2018 passed in Second Appeal No. 161 of 2018 (Assessment Year 2014-15 Provincial) and Second Appeal No. 162 of 2018 (Assessment Year 2014-15 Central) of the commercial tax.
(3.) The Second Appeals were filed from an order of the Additional Commissioner, Commercial Tax, Noida dated 23.04.2018 passed in First Appeal No. 202 of 2018 and First Appeal No. 203 of 2018 (Assessment Year 2014-15 Provincial and Central respectively) by which 50% stay was granted of the disputed assessment. In the two second appeals arising out of the interim order granting stay of assessment on deposit of 50%, the Tribunal has granted a stay on deposit of 10% disputed tax. This revision has been filed from the order granting stay on the condition of deposit of 10%.;