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    <title>1999 (9) TMI 986 - ITAT MUMBAI</title>
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    <description>The Tribunal held that the fee for filing a stay of demand application should be based on the number of applications and not the number of appeals or assessment years involved. Rule 35A of the Appellate Tribunal Rules, 1963 requires separate applications only for stay of recovery of demands under different enactments, allowing a single application for demands under the same enactment. Therefore, the applicant could file a single application for stay of demand under the same enactment by paying a fee of Rs. 500 only.</description>
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