Tribunal discretion under sales tax stay provisions extends to partial stay after deposit condition is waived.

Section 10(6) of the U.P. Sales Tax Act was construed to give the Tribunal discretion over both admission of a stay application and the extent of stay granted. The requirement of depositing one-third of the disputed tax was treated as a threshold for entertaining the application on merits, subject to waiver or relaxation for special reasons. On that reading, waiver of the deposit condition did not make stay of the entire disputed tax automatic, and the Tribunal could limit stay to only part of the amount in dispute.

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Issues: Whether, under section 10(6) of the U.P. Sales Tax Act, the Tribunal was bound to stay recovery of the entire disputed tax once it waived the requirement of deposit of one-third of the disputed amount, or whether it retained discretion to grant stay only to a part of the disputed tax.

Analysis: The provision empowered the Tribunal to stay recovery of the disputed amount pending appeal, but the proviso made entertainment of a stay application contingent upon satisfactory proof of deposit of at least one-third of the disputed amount, subject to waiver or relaxation for special reasons. The word "entertain" was construed in the sense of admitting the matter to consideration on merits, showing that stay was not automatic and that the statutory condition operated as a threshold requirement. Reading the provision as a whole, the Tribunal was held to have discretion not only on whether to grant stay, but also on the extent of the disputed tax to be stayed.

Conclusion: The Tribunal had full discretion under section 10(6) to stay only part of the disputed tax. The revision was dismissed.

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