2014 (8) TMI 893

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....e Respondent : C.S.C. ORDER Heard Sri R.R. Agarwal, learned Senior Counsel assisted by Sri Suyash Agarwal, learned counsel for the petitioner and Sri B.K. Pandey, learned Standing Counsel for the State respondent. This writ petition has been field against the order dated 24/26.6.2014 passed by Commercial Tax Tribunal, Bench-II, Ghaziabad in Appeal No. 385 of 2014 for the Year 2011-12. ....

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....to direct the appellant to deposit an amount prior to admission of the appeal and therefore, Tribunal has rightly passed the impugned order. I have carefully considered the submissions of learned counsel for the parties. The controversy involved in the present writ petition is with regard to interpretation of Section 18A(5) of the Central Sales Tax Act, 1956 which is reproduced below :- "Not....

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...., and such order may, inter alia, indicate the portion of tax as assessed, to be deposited prior to admission of the appeal. A bare reading of the said provision makes, it makes clear that the word used "such order" means an order of stay in which the tribunal may put such terms and conditions as it thinks fit and may indicate the portion of tax as assessed to be deposited prior to admission of th....