Stay orders in tax appeals now require Tribunal to dispose appeals within a fixed statutory period or stay automatically vacates.

The amendment mandates that where a stay order is made in proceedings relating to an appeal under section 253(1), the Appellate Tribunal must dispose of the appeal within one hundred and eighty days from the date of the order; if not disposed within that period, the stay order stands vacated at the expiry of that period.

---

---

---