(1.) The point for consideration before this Court in this writ petition is whether the payment of disputed tax could be stayed pending a decision by the appellate authority.
(2.) Heard both the counsel.
(3.) According to the counsel for the petitioner, for the assessment year 1997-98, the tax liability was determined and thereafter the matter has been carried before the appellate authority. Pending the appellate authority taking a decision, a stay application was filed before the 3rd respondent, who rejected the request made on behalf of the petitioner holding that the stay cannot be granted in a case of this nature.