V. K. MEHROTRA, J.

( 1 ) THE short point which arises for consideration in these applications-in-revision made by the dealer under Section 11 (1) of the U. P. Sales Tax Act is whether it was open to the Tribunal to have granted stay of realisation of only 50 per cent of the tax in dispute before it. The counsel for the applicant argues that it was not and that the Tribunal was under a legal obligation to have granted stay of realisation of the entire amount in dispute.

( 2 ) SUB-SECTION (6) of Section 10 of the Act deals with the question of stay by the Tribunal. It reads thus :

Where an appeal under this section has been filed, the Tribunal may, on the application of the appellant moved within thirty days from the filing of such appeal, after giving the parties a reasonable opportunity of being heard, stay recovery of the disputed amount of any tax, fee or penalty payable, or refund of the amount due, under the order appealed against till the disposal of the appeal: provided that- (i) no application for stay of recovery of any disputed amount of tax, fee or penalty shall be entertained unless the applicant has furnished satisfactory proof of the payment of not less than one-third o

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