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The Jharkhand Value Added Tax Rules, 2006
CHAPTER X : APPEAL AND REVISION

49. Stay of the Recovery of the Amount Payable under the Act -

(1) An Appellate or Revisional Authority may, on application, stay recovery of any amount payable under the Act in respect of which an appeal has been entertained by the said authority; before allowing such stay the said authority may obtain and consider a report from the In-charge of the circle, to which such dues relate.

(2) An application under sub-rule (1) shall not be entertained unless it is filed before the expiry of 3 months from the date the appeal is filed.