1986 (8) TMI 431

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....d by the dealer before the Sales Tax Tribunal, Lucknow Bench, Lucknow. During the pendency of the aforesaid second appeal a stay application was also moved; but, since there was delay in moving the said application, another application under section 5 of the Indian Limitation Act for condonation of delay was filed on 7th September, 1983. The said matter regarding condonation of delay in filing ....

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....t an interlocutory order passed by the Sales Tax Tribunal. Learned counsel appearing for the assessee has relied upon the case of Moti Chand and Company, Bhagalpur, District Deoria v. Commissioner of Sales Tax, U.P., Lucknow 1980 UPTC 1183, in which it was held that an appeal lies against an interlocutory order also. Section 10(6) of the U.P. Sales Tax Act lays down that where an appeal has ....

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....uch order, apply to the High Court for revision of such order on the ground that the case involves any question of law." A perusal of the above section makes it clear that no revision is contemplated under section 11 against an order passed under sub-section (6) of section 10, i.e., an order on the stay application. If the legislature has not contemplated even the filing of the revision against....