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of <h1>Tribunal appeal transfers within same headquarters and strict stay petition filing u/r 35-A; annexure defaults streamlined</h1> Rule 4(2) is substituted to empower the President, or in the President's absence the seniormost Member present, to transfer any appeal or application between Benches at the same headquarters where two or more Benches function, thereby enabling administrative reallocation of matters within that headquarters. A new Rule 35-A is inserted prescribing the form, contents, supporting affidavit and enclosures for stay petitions for recovery of tax, interest, penalty, fine, estate duty or other sums, requiring triplicate filing and permitting summary rejection for non-compliance, thereby standardising filing and facilitating disposal of stay requests. Rule 45 is substituted to regulate annexures to the statement of the case, requiring parties to file certified copies as directed and allowing transmission to the High Court without annexures on default, thereby preventing delay from non-filing.
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