1992 (11) TMI 199

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.... Shri Ashok Mehta, SDR, for the Respondents. [Order per : S.K. Bhatnagar, Vice President]. -  This is a stay application filed with reference to the order of the Collector (Allahabad) dated 6-4-1992. 2. The learned Counsel stated that he had filed this application initially for the stay of operation of the orders of the lower authorities and for the direction to the respondents for ....

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....r a direction to the lower authorities for returning the amount collected by them illegally by coercive action. 7. He would also pray for an early hearing of the matter. 8. In response to the queries from the Bench the learned Counsel stated that their application is not under Section 35F but is a prayer for invoking the inherent powers of the Court, as the applicant is a small assessee, he ....

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....letter dated 22-4-1992 was addressed by the appellant to the Assistant Collector and this date is prior to the date of filing the appeal before this Tribunal viz. 6-7-1992. Further in so far as the Tribunal's order dated 21-9-1992 is concerned, in view of the fact that it relates to the classification aspect its impact and bearing on the present case could be examined more appropriately at the tim....