Appeal timeliness requirement: Appellate Tribunal must decide appeals within prescribed periods, with automatic vacation of stay. Amendment to section 129B shortens the sub section (2) reference from four years to six months and inserts sub section (2A) directing the Appellate Tribunal to hear and decide every appeal within three years from filing; if a stay is ordered in proceedings under section 129A(1), the Tribunal must dispose of the appeal within one hundred and eighty days, failing which the stay shall stand vacated on expiry.
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Provisions expressly mentioned in the judgment/order text.
Appeal timeliness requirement: Appellate Tribunal must decide appeals within prescribed periods, with automatic vacation of stay.
Amendment to section 129B shortens the sub section (2) reference from four years to six months and inserts sub section (2A) directing the Appellate Tribunal to hear and decide every appeal within three years from filing; if a stay is ordered in proceedings under section 129A(1), the Tribunal must dispose of the appeal within one hundred and eighty days, failing which the stay shall stand vacated on expiry.
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