The petitioner is aggrieved by the non consideration of the application filed before the Tribunal for extension of stay granted. Admittedly, the petitioner had filed an appeal and on consideration of the stay petition, the Tribunal had passed Ext.P5, staying collection of balance disputed demand till 3.10.2013 or till disposal of the appeal, whichever is earlier, on condition of the petitioner furnishing security for the stayed amount within four weeks. Admittedly, petitioner has furnished Bank guarantee for the stayed amount. In fact, on going through Ext.P5, it is seen that having considered the question of limitation raised in appeal, the Tribunal was of the opinion that the interim stay can be granted till the disposal of the appeal. However, when WP(C).13505/14 2 the conditional order was passed, the same was confined to 3.10.2013 or till the disposal of the appeal. It is also inferred from the records that the stay granted was extended thrice. In such circumstances, there is no reason why there should be a restriction in the stay order and hence, it is directed that, stay shall continue on the bank guarantee being current till the disposal of the appeal. If the bank guarantee expires and the petitioner does not extend the same, the Department would be entitled to move the Tribunal for appropriate orders. Writ petition disposed of.
Sd/- K.VINOD CHANDRAN, Judge Mrcs //True Copy//