2004 (3) TMI 722

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.... substance, the grievance of the 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 d....

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....he duty of the appellate/revisionary 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/r....