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        VAT and Sales Tax

        1982 (5) TMI 168 - HC - VAT and Sales Tax

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        Appeal Restrictions: Stay applications not bound by two-member Bench rule The High Court held that the restriction of a two-member Bench applies only to appeals, not stay applications. The order of the Tribunal was quashed, and ...
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Appeal Restrictions: Stay applications not bound by two-member Bench rule

                                The High Court held that the restriction of a two-member Bench applies only to appeals, not stay applications. The order of the Tribunal was quashed, and the stay application was to be decided by a single member.


                                The petition challenged an order of the Sales Tax Tribunal directing a stay application to be heard by a two-member Bench due to the amount of tax involved. The High Court ruled that the restriction of a two-member Bench applies only to appeals, not stay applications. The order of the Tribunal was quashed, and the stay application was to be decided by a single member.
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