Ashok Kumar, J. - (1.) Heard Sri Shubham Agrawal, learned counsel for the petitioner and Sri A.C. Tripathi, learned Standing Counsel for the respondent.
(2.) The present writ petition is filed for quashing of the impugned order dated 18.08.2018 passed by the Commercial Tax Tribunal, Jhansi Bench, Jhansi in Second Appeal No.64 of 2018, by which the Tribunal has rejected the waiver application filed by the petitioner.
(3.) The order impugned is passed under Section 57(9) of U.P. Value Added Tax Act, 2008. For consideration of the case, it would be appropriate to reproduce Sub-section (9) of Section 57 of the VAT Act which is as follows: "Section 57 Tribunal..... (9)Where an appeal under this section has been filed, the Tribunal may, on the application of the appellant moved along with the memorandum of such appeal after giving the parties a reasonable opportunity of being heard, stay the operation of the order appealed against or the recovery of the disputed amount of any tax, fee or penalty payable, or refund of the amount due, or proceeding for reassessment under the order appealed against till the disposal of the appeal: Provided that - (i) where appellate authority under section 55 has set aside an order of assessment or penalty and has remanded the case to the assessing authority, for decision afresh, and the appellant under this section is a person other than the Commissioner or the State Government, for the purpose of this section, disputed amount of tax or penalty shall be deemed to be the same which had been before appellate authority under section 55; and (ii) subject to the provision under sub clause (i) where order appealed against does not involve any dispute about quantum of tax, fee or penalty, on the application of the appellant the Tribunal may stay the operation of such order till the disposal of appeal subject to such conditions including a condition of furnishing of a security in cash within the time allowed; Provided further that - (a) no application for stay of recovery of any disputed amount of tax, fee or penalty shall be entertained unless the applicant has furnished satisfactory proof of the payment of not less than one third of such disputed amount in addition to the amount required to be deposited under sub-section (3) of section 55. (b) the Tribunal may, for special and adequate reasons to be recorded in writing, waive or relax the requirement of clause (a) regarding payment of the one-third of such disputed amount." ;