1989 (1) TMI 349

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.... on behalf of the Revenue, the gross turnover was enhanced, as a result of which, a tax demand of Rs. 32,200 was levied on the petitioner. As he had already paid a sum of Rs. 9,000, the balance amount of Rs. 23,656 is now recoverable and demand has been made accordingly. In the meanwhile, the petitioner has filed an application for reference under section 24(1) of the Orissa Sales Tax Act, 1947, t....

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....ima facie case in support of grant of stay, the Court in exercise of its extraordinary jurisdiction is competent to grant stay. In [1986] 157 ITR 665 (SC); AIR 1986 SC 421 (Commissioner of Income-tax, Delhi v. Bansi Dhar & Sons), it has, however, been held that stay of realisation of tax in exercise of jurisdiction under section 151 of the Code of Civil Procedure by the High Court in a pending ref....