Section 11(6) in Sikkim Ecology Fund and Environment Cess Act, 2005
(6)Where an appeal against or an application for revision of the assessment of cess or levy of penalty or interest is entertained, the appellate or the re-visional authority as the case may be, may on application stay recovery of the cess, penalty of interest in whole or in part subject to such conditions as it may impose till such date as it may direct;Provided that the stay of recovery so granted shall stand vacant, the date the appeal or the application for revision is finally decided or another date as the appellate or the re-visional authority may direct.
