2004 (3) TMI 722

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....e petitioner appears to be that they have questioned the legality and validity of the assessment orders passed by the assessing authorities under the Entry Tax Act in revision/appeal as provided under the Act and has also applied for stay of recovery of the impugned demand pending appeal/revision. Yet the authorities are insisting upon the petitioner to satisfy the demand without either passing an....

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....y authorities, who are seized of the matter to decide the stay application on priority basis before the appeal/revision is decided on merits. Indeed, this is the objective of stay when asked for. Every aggrieved who has filed an appeal/revision as the case may be has a right under the law to ask for stay pending his/their case. It is for the appellate authority/revisionary authority to decide whet....