2014 (5) TMI 499

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....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 and Aditya Pandey, Counsel for the revisionist and learned Standing Counsel. Through these revisions under Section 58 (1) of the U.P. Value Added Tax Act, the revisionist has assailed the order dated 11.6.2013 passed by the Commercial Tax Tribunal, Lucknow Bench-III, Lucknow in Second Appeal Nos. 135 of 2013 (Assessment Year 2008-2009), 137 of 2013 (Assessment Year 2009-2010), 139 of 2013 (Assessment Year 2010-2011), 128 of 2013 (Assessment Year 2005-2006), 130 of 2013 (Assessment Year 2006-2007), 132 of 2013 (Assessment Year 2007-2008), 134 of 20....

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....y and illusory. Learned Counsel for the revisionist submits that the Tribunal decided the matter without considering the financial stringency shown in the affidavit in support of the application for interim relief as well as the Bank account of the applicant. Further, the Tribunal in a mechanical manner dismissed the appeals in a most arbitrary and illegal manner and without proper application of mind to 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 submission....