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Allahabad High Court · body

2016 DIGILAW 611 (ALL)

Kailash Coal and Coke Co. Ltd. v. Commissioner, Commercial Tax

2016-02-19

BHARATI SAPRU

body2016
JUDGMENT 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.