Amendment of section 254.

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....e amount of tax, interest, fee, penalty, or any other sum payable under the provisions of this Act, or furnishes security of equal amount in respect thereof" shall be inserted; (b) for the second proviso, the following proviso shall be substituted, namely:-- "Provided further that no extension of stay shall be granted by the Appellate Tribunal, where such appeal is not so dispose....

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....at no order of stay under the said proviso shall be passed by the Appellate Tribunal unless the assessee has deposited not less than twenty per cent. of the amount of tax, interest, fee, penalty, or any other sum payable under the provisions of this Act, or has furnished security of equal amount in respect thereof. It is further proposed to substitute the second proviso to said sub-section so a....