section 47
Power of Commissioner to stay proceedings
The Chhattisgarh Value Added Sales Tax Act, 2005Tax2005147 sections
Statutory text
The commissioner may by special or general order:-
- (a) pending examination of any question of law -
- (i) before him, or
- (ii) before the Board 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 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.
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