2013 (8) TMI 220

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....andey For the Respondent : C.S.C. ORDER Since common questions of law and facts are involved in these revisions, they are being decided by a common order. Heard Sri S.M.K. Chaudhary, Senior Advocate, assisted by Sri Vaibhav Pandey, learned Counsel for the petitioner and learned Standing Counsel. Through the above-captioned writ petitions under Article 226 of the Constitution of India, the pet....

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....f the disputed tax, till disposal of the first appeal. Against the order dated 30.5.2013, the petitioner preferred second appeal before the Commercial Tax Tribunal, Lucknow. The Tribunal, vide impugned order dated 12.6.2013, partly allowed the appeals and modified the order dated 30.5.2013 passed by the Additional Commissioner to the effect that 70% of the disputed tax shall remain stayed during ....

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....the facts of the case. He submits that the power of stay should be judicially exercised and the order should be passed after proper application of sound principles for exercising discretion and the application of stay should be treated casually and the authority should not pass the routine order. In support of the aforesaid submissions, learned Counsel for the petitioner has relied upon the judgm....

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....unal is required to look into the prima facie merit of the case as well as financial condition of the petitioner. Further, the appellate authority is required to consider the relevant factor like financial hardship and other relevant facts because the condition of deposit will make the purpose of filing of appeal itself nugatory. Considering the peculiar facts and circumstances of the case, both ....