MUHAMMAD WASEEM CH. (JUDICIAL MEMBER).---This miscellaneous application has been filed at the instance of the applicant/registered person seeking further stay against the recovery of tax demand raised by the department. It is pertinent to mention here by the learned AR that earlier stay was granted for a period of 30 days vide order dated 4-2-2014 which has now been expired.
2. We have given due consideration to the arguments raised by the learned AR and also gone through the relevant record available on file. It is pertinent to note that the applicant/registered person had already been availed stay for a period of 210 days as per schedule hereunder:-- 22-7-2013 30 days 24-9-2013 30 days 25-10-2013 60 days 27-11-2013 30 days 31-12-2013 30 days 4-2-2014 30 days Total period: 210 days It is wroth mentioning here that the learned counsel has misconceived the court for granting stay as he has already availed complete period of stay to restrain the coercive measures. In fact, the applicant/registered person is seeking stay with misrepresentation and dishonestly, which cannot be considered as reasonable ground for granting stay. Therefore, the stay sought for is rejected by way of dismissal of instant miscellaneous application. We order according:-.
3. The office is directed to fix the appeal at an early date as per roster arrangement.