Part IV - VALIDATION OF THE CENTRAL CIVIL SERVICES (PENSION) RULES AND PRINCIPLES FOR EXPENDITURE ON PENSION LIABILITES FROM THE CONSOLIDATED FUND OF INDIA (From Section 147 to Section 150)
Stay on tax levy suspends the calculation period until the certified vacation order is received by the tax commissioner. The amendment substitutes rule 68B(2)(i) and (ii) to provide that suspension periods commence on the date a court grants a stay and end on the date the jurisdictional Principal Commissioner or Commissioner receives a certified copy of the order vacating the stay; clause (i) addresses stays on levy of tax, interest, fines, penalties or other sums, and clause (ii) addresses stays on attachment or sale of immovable property.
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Provisions expressly mentioned in the judgment/order text.
Stay on tax levy suspends the calculation period until the certified vacation order is received by the tax commissioner.
The amendment substitutes rule 68B(2)(i) and (ii) to provide that suspension periods commence on the date a court grants a stay and end on the date the jurisdictional Principal Commissioner or Commissioner receives a certified copy of the order vacating the stay; clause (i) addresses stays on levy of tax, interest, fines, penalties or other sums, and clause (ii) addresses stays on attachment or sale of immovable property.
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