Section 84(4) in West Bengal Value Added Tax Act, 2003
(4)Pending disposal of an appeal referred to in sub-section (2) , the appellate authority may, on application, at his discretion and subject to such conditions and restrictions as may be prescribed, stay realisation of the amount of tax, interest or penalty in dispute wholly or in part.Explanation. - For the purposes of this section, section 85, section 86 [,section 87 or section 88] [Substituted by S. 6(22) (b) of WB Act XIII of 2005 w.e.f. 1.4.2005 for 'or section 87'.],-(a)the expression "provisional assessment" means-(i)provisional assessment for tax and imposition of penalty under section 45,(ii)determination of interest under section 50, or(iii)rectification of mistake in determination of interest under section 51;(b)the expression "any other assessment" means-(i)assessment of tax and imposition of penalty under section 46 and section 48,(ii)determination of interest under section 50, or(iii)rectification of mistake in determination of interest under section 51;(c)"notice of demand" means any notice served in accordance with the provisions of this Act for realisation of the tax, interest or penalty referred to in clause (a) and clause (b).
