1999 (9) TMI 986

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....ent ORDER S. C. Tiwari, Accountant Member In this application for stay of demand being sought to be filed by Mrs. Sushila N. Rungta, a preliminary question has arisen regarding the amount of fee to be paid. This short question was fixed for hearing before us on 14th May, 1999, on which date the learned counsel for the assessee and the learned Departmental Representative appeared before us and m....

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....covery of demands under different enactments implying that there can be a single application for stay of recovery of demands under the same enactment. As the assessee has sought stay of recovery of demand under the Wealth-tax Act only, the assessee is entitled to file a single consolidated application and is, therefore, liable to pay only a sum of ₹ 500 under the provisions of section 253(7)....

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....t this procedure for filing the stay petition is prescribed by rule 35A of the Income-tax (Appellate Tribunal) Rules, 1963. The provisions of rule 35A(1) laid down as under : "35A(1)(a) Every application for stay of recovery of demand of tax, interest, penalty, fine, estate duty or any other sum shall be presented in triplicate by the applicant in person, or by his duly authorised agent, or....

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....(1) of Income-tax (Appellate Tribunal) Rules, 1963, it follows that there is no requirement, in so far as stay petitions are concerned for separate application in respect of each appeal or assessment year. A single application can be filed as long as the demands pertain to one and the same enactment. In this view of the matter, we are of the opinion that it would be unreasonable to insist that th....