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2016 Supreme(All) 3708
ALLAHABAD HIGH COURT
Bharati Sapru, J.
Kailash Coal and Coke Co. Ltd. - Appellant
Versus
Commissioner, Commercial Tax - Respondent
Sales/Trade Tax Revision No. 42 of 2016
Decided On : 19-02-2016
For the Applicant :Rohit Ranjan Agarwal, Advocate.
For the Opposite Party : C.S.C.
Granting stay on disputed tax amount and expeditious decision on the appeal.
Headnote:
Stay - Tax Dispute - The court granted 85% stay on the disputed amount of tax, subject to the deposit of the balance 15% in the form of security other than cash or bank guarantee. No coercive measures may be taken against the assessee if the conditions are met. The appeal of the assessee is to be decided expeditiously on merits and in accordance with the law within three months.
Fact of the Case:
The Tribunal granted 85% stay on the disputed amount of tax, subject to certain conditions.
Finding of the Court:
The court disposed of the revision on the terms of granting the stay and expeditious decision on the appeal.
Issues: Stay on disputed tax amount and expeditious decision on the appeal.
Ratio Decidendi: The court decided to grant 85% stay on the disputed tax amount and directed the expeditious decision on the appeal.
Final Decision: The revision stands disposed of in the above terms.
Bharati Sapru, J. -- Heard Sri Rohit Ranjan Agarwal, learned Counsel for the revisionist as well as Sri Nimai Das, learned Standing Counsel for the respondent.
2. The Tribunal has granted 85% stay on the disputed amount of tax. Subject to deposit of balance 15% of disputed amount of tax in the shape of security other than cash or bank guarantee, subject to the satisfaction of the assessing authority within a period of two weeks from today, no coercive measures may be taken against the assessee.
3. The appeal of the assessee itself may be decided expeditiously on merits and in accordance with law within a period of three months from the date a certified copy of this order is being placed before the authority. Certified copy of this order may be placed before the authority concerned within the next ten days.
4. The revision stands disposed of in the above terms.
