TaxTMI 
TaxTMI 
Decesion of Appellate Tribunal
22 Nov 2014 
3 Replies 
1602 Views Asked by
Stay on tax demand prevents enforcement and requires a formally pronounced stay order in open court.
A granted stay on a tax or excise demand suspends departmental enforcement while an appeal is pending; the beneficiary should provide the certified stay order to the departmental office. An order "dictated and pronounced in open court" indicates a formal judicial pronouncement that renders the order operative, distinguishing it from non operative internal minutes or drafts. (AI Summary)
A granted stay on a tax or excise demand suspends departmental enforcement while an appeal is pending; the beneficiary should provide the certified stay order to the departmental office. An order "dictated and pronounced in open court" indicates a formal judicial pronouncement that renders the order operative, distinguishing it from non operative internal minutes or drafts. (AI Summary)
Dear Experts,What is the meaning of Stay application is allowed (Dictated and pronounced in open court) and what will be the next step of court in this regard. Please guide this legal term.Thanks