2016 (6) TMI 221

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....ising out of common order, as such, they have been clubbed together and are now being decided together by a common order. The impugned order has been passed rejecting the second appeal by the learned Trade Tax Tribunal upholding the order passed by First Appellate Court, whereby the petitioner has been permitted to deposit 50 per cent of the demand during pendency of the appeal. Learned counsel for the petitioner submits that the assessing authority has raised demands of Rs. 53,150/- and Rs. 1,68,600/- respectively for the assessment year 2008-09 by way of penalty and tax demand. The petitioner has filed an appeal challenging the said order. The First Appellate Court while admitting the appeal has directed the petitioner to deposit Rs....

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.... and the State so far as the recovery of sovereign dues is concerned. While considering the application for stay/waiver of a pre-deposit, as required under the law, the Court must apply its mind as to whether the appellant has a strong prima facie case on merit. In case it is covered by the Judgment of a Court/Tribunal binding upon the Appellate Authority, it should apply its mind as to whether in view of the said judgment, the appellant is likely to succeed on merit. If an appellant having strong prima facie case, is asked to deposit the amount of assessment so made or penalty so levied, it would cause undue hardship to him, though there may be no financial restrain on the appellant running in a goods financial condition. The arguments tha....

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....he manufacture." In Kribhco Shyam Fertilizers Ltd. Vs. The Commissioner of Commercial Taxes, Lucknow 2009 NTN (Vol. 40) - 67 this Court while dealing with the prima facie merits of the case under U.P. Tax on Entry of Goods in the Local Area Act, 2007 where the Tribunal had granted interim stay only to the extent of 80% of disputed tax, granted full stay as there was clear evidence to establish that disputed tax was not to be charged or paid. In the said case the Tribunal had granted stay to the extent of 80% and the balance of 20% was stayed by this Court with the direction for early disposal of the appeal. Even the Supreme Court in M/s Pennar Industries Ltd. vs. State of A.P. and others 2009 NTN (Vol. 39) - 126 observed that if on cu....