Section 42(4) in The Rajasthan Sales Tax Act, 1994
(4)Where an assessee or a person has presented an appeal to the Appellate Authority against an order passed by an assessing authority or any other officer, the said Appellate Authority, after registering such appeal and after having heard the appellant and the assessing authority or officer or any representative thereof, may stay the recovery of the disputed amount of tax or demand or any part thereof [for a period of six months from the date of such order or till the disposal of the appeal, whichever is earlier] [Substituted by Rajasthan Act No. 11 of 2000. w.e.f. 10-5-2000.], on the condition that the said assessee or the person furnishes sufficient security to the satisfaction of the Assessing Authority or the Officer, as the case may be, in such form and in such manner as may be prescribed:[Provided that the Appellate Authority may, for reasons to be recorded in writing, continue such stay, beyond the aforesaid period of six months, for a further period not exceeding three months;] [Added by Rajasthan 5 of 2001, w.e.f. 26-5-2001, except amendment of Section 81(1).][however, the Commissioner may for reasons to be recorded in writing may continue such stay for a further period not exceeding three months.] [Inserted by Rajasthan Act No. 15 of 2005, dated 20.5.2005.]
