Section 47(a) in The Chhattisgarh Value Added Tax Act, 2005
(a)pending examination of any question of law-(i)before him; or(ii)before the [Tribunal] [Substituted by C.G. Act No. 2 of 2006.] on an appeal under sub-section (1) of Section 55; or(iii)before the High Court on an application under sub-section (2) of Section 55; or
