Section 53(8) in Uttaranchal Value Added Tax Act, 2005
(8)No application for stay of recovery of any disputed amount of tax, fee or penalty shall be entertained unless the applicant has furnished satisfactory proof of the payment of not less than one third of such disputed amount in addition to the amount required to be deposited under sub-section (4) of Section 51:Provided that where the amount in dispute in appeal is less then rupees twenty five thousand the dealer shall not be required to deposit the one third of such disputed amount:Provided further that the Tribunal may, for special and adequate reasons to be recorded in writing, waive or relax the requirements of this subsection regarding payment of the one third of such disputed amount
