https://www.taxtmi.com/caselaws?id=154589 Section 43(5) of the Delhi Sales Tax Act, 1975 permits the appellate authority to regulate stay of recovery by imposing conditions for hearing an appeal, including payment in whole or in part, furnishing security, or other suitable terms. An unconditional stay is not contemplated. On the stated facts, where no tax had been collected from customers, security was treated as sufficient protection for revenue, and the appeal was allowed to proceed on that basis without insisting on full pre-deposit. en-us Wed, 19 Sep 1984 00:00:00 +0530 Fri, 23 Aug 2013 18:40:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154589 Section 43(5) of the Delhi Sales Tax Act, 1975 permits the appellate authority to regulate stay of recovery by imposing conditions for hearing an appeal, including payment in whole or in part, furnishing security, or other suitable terms. An unconditional stay is not contemplated. On the stated facts, where no tax had been collected from customers, security was treated as sufficient protection for revenue, and the appeal was allowed to proceed on that basis without insisting on full pre-deposit. Case-Laws VAT and Sales Tax Wed, 19 Sep 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154589