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THE CHHATTISGARH VALUE ADDED TAX ACT, 2005
Chapter IX -Certain powers of the Commissioner and delegation by the Commissioner

47. Power of Commissioner to stay proceedings

The Commissioner may by special or general order .

(a) pending examination of any question of law -

    (i) before him, or

    (ii) before the Tribunal on an appeal under sub-section (1) of Section 55, or

    (iii) before the High Court on an application under sub-section (2) of Section 55, or

(b) for any other reason to be recorded in writing,

stay any proceeding or proceedings under Section 21 in respect of any dealer or class of dealers.