Section 53(9) in Uttaranchal Value Added Tax Act, 2005
(9)Where the Tribunal passes an order under this Section for the stay of recovery of any tax, fee or penalty or for the stay of the operation of any order appealed against and such order of the Tribunal results in the stay of recovery of any tax, fee or penalty, such stay order of the Tribunal shall not remain in force for more than forty five days unless the appellant has deposited the balance amount within thirty days of the receipt of the stay order and has furnished security to the satisfaction of the Assessing Authority concerned for the payment of the amount, the realisation whereof has been stayed:Provided that where the amount stayed is less than rupees twenty five thousand, the dealer shall not be required to furnish the security in respect of such amount;
