Section 51(7) in Uttaranchal Value Added Tax Act, 2005
(7)No application under clause (b) of sub-section (6) shall be entertained unless it is filed along with the memorandum of appeal under sub-section (1) and no stay order shall remain in force for more than forty five days unless the appellant has deposited the balance amount within thirty days of receipt of stay order or the time allowed in the order of the Assessing Authority under appeal whichever is later and before the expiry of the said period, furnished security to the satisfaction of the Assessing Authority for payment of the amount, the realization whereof has been stayed:Provided that where the amount stayed is less than rupees twenty five thousand, the dealer shall not be required to furnish the security in respect of such amount;Provided further that where an order under appeal does not involve any dispute about tax, fee or penalty, the Appellate Authority may stay the operation of such order till the disposal of appeal subject to such conditions as he may deem fit.Explanation. - Rejection of similar application for stay by any authority for want of jurisdiction shall not by itself preclude the Appellate Authority from entertaining such application.
