2011 (3) TMI 1727

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....#39;ble Rajiv Sharma, J. JUDGEMENT Hon'ble Rajiv Sharma, J. Since common questions of law and facts are involved in both the revisions, they are being decided by a common order. Heard learned Counsel for the applicant and learned Standing Counsel. Through these revisions under Section 11 of the U.P. Trade Tax Act, 1948, the applicant has assailed the order dated 26.2.2011 passed....

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....isposal of the first appeal. Against the order dated 1.2.2011, the applicant preferred second appeal before the Trade Tax Tribunal Bench-I, Lucknow. The Tribunal, vide order dated 26.2.2011, partly allowed the appeal and modified the order dated 1.2.2011 passed by the Additional Commissioner to the effect that 70% of the disputed tax shall remain stayed during the pendency of the first appeal. ....

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....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 submissions, learned Counsel for the applicant has relied up....

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....y appeal, the Tribunal is required to look into the prima facie merit of the case as well as financial condition of the applicant. Further, the appellate authority is required to consider the relevant factor like financial hardship and other relevant facts because the condition of deposit will make the purpose of filing of appeal itself nugatory. Considering the peculiar facts and circumstances....