Stay of demand: Appellate Tribunal may grant temporary stay of tax demands subject to fee, hearing, and limited extensions.

An assessee may apply to the Appellate Tribunal for a stay of demand with a prescribed fee; the Tribunal must hear both parties before making an order. The Tribunal may grant an initial limited stay and may extend it on the assessee's application if delay in disposing the appeal is not attributable to the assessee, but the total period of stay including extensions is subject to an absolute aggregate cap. The Tribunal must dispose of the appeal within the stay period; failure to do so results in automatic vacation of the stay on expiry.

---

---

---