Section 51(6) in Uttaranchal Value Added Tax Act, 2005
(6)The Appellate Authority:(a)shall in a case where the appellant makes a request under sub- Section(2) and(b)may, in any other case on the application of the appellant and after giving the Commissioner a reasonable opportunity of being heard, stay the realization of the amount of the tax, fee or penalty payable by the appellant till the disposal of the appeal;
