No penalty if payment of taxes was delayed by assessee due to delay in passing of stay order by Trib

CST & VAT : Where assessee preferred second appeal on 24-7-1997 alongwith stay application and thereupon on 4-11-1997 Tribunal passed an interim order staying realisation of disputed amount of tax up to 80 per cent and in meantime Assessing Authority by his order dated 8-9-1997 imposed penalty on assessee under section 15A(1)(e) of U.P. Trade Tax Act, 1948 taking view that assessee had not deposited tax within time, since delay in passing of stay order was attributable to Tribunal, imposition of