What needs to be considered in such a scenario is the real issue. According to Section 141 (Section 38 of the 1861 CPC), the court should apply the provisions of CPC in such cases as well. Therefore, it is very significant for assessees to take steps to prevent any coercive methods from being taken by the Department to recover the outstanding dues either through attachment of Bank account or adjustment of demand against any refund due to the assessee. Shuvneek Hayer - January 8, 2019. 4. A separate stay application can be filed to seek stay form the higher court while filing appeal under order xliii of Civil Procedure Code. Now, to recover his car, B has to file a miscellaneous application before the same court where the trial was conducted. No Exceptional Treatment To Be Given To The Government While Considering The Application For Stay Of Arbitral Award: SC [Read Judgment] ... archaic Rule 8A of Order XXVII CPC has no application … CPC; Res Judicata:- Section 11 CPC. However, the CIT (Administration) being the administrative head of the particular charge where the jurisdiction of the assessee lies, the CIT (Administration) can consider the Stay Application. There are certain provisions in the CPC which may be normally invoked by a genius JD for praying stay. ... No rule of universal application can be laid down and the question should be decided on the facts of each case. The application shall be made in triplicate and shall be neatly typed on one side of the paper with copies all the relevant document including demand notice, copies of correspondence with the Revenue authorities for stay of demand and copies of the letter refusing stay of demand. (2) An application by the defendant for a like order may be made at any time after appearance. By. A Stay of realization of tax cannot be allowed just because an appeal has been preferred or filed. Illustration, A sues B for possession of certain properties on the basis of a sale deed in his favour. Section 12 of CPC. Twitter. As per Order XLIII of CPC an appeal shall be from the following orders under the provisions of section 104. The Stay Application u/s 220(6) can be made only before the AO and the AO only has a right to stay the demand. Disclaimer: Updating and uploading of all Central Acts available on this web page is the proprietary of the Legislative Department in the Ministry of Law and Justice. Facebook. Note : 1. The CPC address you need depends on the documents or application you’re submitting. Comprehensive Primary Care Plus (CPC+) is a national advanced primary care medical home model that aims to strengthen primary care through regionally-based multi-payer payment reform and care delivery transformation. decree (herein after called JD) comes before the court and files an application for stay on one or the other grounds and relies upon certain provisions of CPC. Sample format of Stay Application to be filed with appeal under order 43 of CPC is given below: 2. 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