Section 47 in The Chhattisgarh Value Added Tax Act, 2005
47. Power of Commissioner to stay proceedings.
- The Commissioner may by special or general order-(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(b)for any other reason to be recorded in writing, stay any proceeding or proceedings under Section 21 in respect of any dealer or class of dealers.Chapter-X Appeal, Revision and Rectification
