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MADHYA PRADESH VALUE ADDED TAX ACT, 2002
CHAPTER - IX : Certain Powers of the Commissioner and delegation by Commissioner of his powers

45. 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 High Court on an appeal under sub-section (2) of Section 53, or

    (b) for any other reason to be recorded in writing, stay any proceeding or proceedings under Section 20 in respect of any dealer or class of dealers.