S.

No State & Act/ Rules First Appellate Stage Second Appellate Stage Remarks
.

1. Andhra Pradesh VAT Act, Sec 12.5% of the difference of Sec 50% of the Tax, penalty and
2005 31(1), the Tax, penalty and 33(1), interest or any other
2nd interest assessed 1st amount as ordered by the
Proviso + Proviso First Appellate Authority u/s
Total admitted tax penalty 31
and interest
2. Assam VAT Act, 2003 Sec Admitted amount of the Sec Power of stay of an amount
79(4) Tax, penalty and interest. 80(4) under dispute
Discretion for stay u/s
79(5) Proviso
3. Bihar VAT Act, 2005 Sec 25% of the Tax assessed Sec 25% of the amount in
72(2) or full amount admitted 73(2) dispute
tax, or whichever is higher
4. Chhattisgarh VAT Act, Sec Various computation
 2005 48(4) ranging from 10% to 75%
of the total balance due
5. Delhi VAT Act, 2004 Sec Admitted amount of Tax, Sec Payment of amount in
74(1), penalty and interest to be 76(4) dispute and any other
2nd paid. Discretion to the amount assessed as due.
proviso Commissioner to grant Discretion to grant interim
interim orders orders.
6. Goa VAT Act, 2005 Sec Tax which is not disputed Sec Undisputed amount of Tax,
35(4) 36(2) penalty and interest and
50% of the disputed amount
of Tax, penalty and interest
7. Gujarat VAT Act, 2003 Sec Payment of tax in respect Sec Same as first appeal
73(4) of which an appeal has 73(4)
been preferred. Proviso to
73(4) empowers the
appellate authority to
entertain appeals without
the payment
8. Haryana VAT Act, 2003 Sec Admitted amount of tax Sec Same as first appeal
33(5) and interest thereon and 33(5)
a bank guarantee or an
adequate security for the
balance
9. Himachal Pradesh VAT Sec Payment of tax and Sec Same as first appeal
Act, 2005 45(5) interest or penalty. Proviso 45(5)

10. Jammu and Kashmir VAT
Act, 2005
11. Jharkhand VAT Act, 2005
12. Karnataka VAT Act, 2003
to 45(5) gives the
discretion to the appellate
authority to waive the
condition.
Sec Whole amount of Sec Power to the tribunal to
72(1) admitted tax or 20%of the 73(3) stay the recovery of the
Proviso tax assessed or 5% of the disputed amount of tax and
penalty levied. Power to penalty
the appellate authority to
stay
Sec 20% of the tax assessed Sec 20% of the tax assessed or
79(3) or full amount of admitted 80(4) full amount of admitted tax,
tax, whichever is higher provis whichever is higher
o
Sec Full amount of admitted Sec Power to stay payment of
62(4) tax and other amounts 63(7) 70%
not disputed in appeal. (a)

Sec 62(4)(c )- power to

stay 70% of the tax and
other amounts

13. Kerala VAT Act, 2003 Sec Payment of admitted tax Sec Tax to be paid in
55(1) and other amounts 60(6) accordance with the order
4th of assessment.
 Proviso Sec 55(4) Proviso- Proviso to 60(6) gives
discretion given for the discretion.
balance
14. Madhya Pradesh VAT Act, Sec Admitted amount of tax Sec 25%of the balance amount
2002 46(5) and other amounts 45(6) after the first appellate
+ order
5%in case of ex-parte
order and 10% in other
cases.
Power to stay if the
assesse pays 25% of the
remaining amount [Sec
45(5) proviso]
15. Maharashtra VAT Act, Sec Power to grant stay in full
2002 26(6) or part, subject to
conditions or restrictions
in respect of the disputed
amount
16. Odisha VAT Act, 2004 Sec 87 Full amount of admitted Sec 93 No deposit
tax and 20% of the
disputed tax or interest or
both.
17. Puducherry VAT Act, 2007 Sec 47, Full amount of admitted Sec Full amount of admitted tax
2nd tax 49(1) +
Proviso + 2nd 25% of the difference of the

18. Punjab VAT Act, 2005
19. Rajasthan VAT Act, 2003
20. Sikkim VAT Act, 2005
21. Tamil Nadu VAT Act, 2006
22. Telangana VAT Act, 2005
12.5% of the tax assessed provis tax as ordered in the first
and tax admitted o appeal and the admitted
tax.
3rd proviso gives
discretion to the appellate 3rd proviso- discretion to the
authority tribunal
Sec Minimum payment of Sec Payment of minimum 25%
62(5) 25%of the total amount of 63(3) of the amount
additional demand,
penalty and interest
Sec Payment of admitted tax Sec Discretion to stay the
82(3) and other amounts and 83(c) amount of disputed tax, or
5%in case of ex-parte any other sum, or any other
order and in other cases part thereof
10% of the disputed tax
Sec Admitted amount of tax, Sec 76 No condition
73(1) penalty or interest
Proviso
Sec Full amount of admitted Sec 58
51(1) tax
2nd +
proviso 25% of the difference
between the tax assessed
and admitted tax
Sec Full amount of admitted Sec 50%of the Tax, penalty and
 31(1) Tax, penalty and interest 33(2) interest as ordered by the
2nd + provis first appellate authority
Proviso 12.5% of the disputed Tax, o
penalty and interest
23. Uttar Pradesh VAT Act, Sec Admitted amount of tax. Sec Power of tribunal to grant
2008 55(3) 57(9) stay
Sec 55(6)- power to grant
stay
24. Uttarakhand VAT Act, Sec Admitted amount of tax. Sec Power to grant stay
2005 51(4) 53(7)
Sec 51(6)- Power to grant
stay
25. West Bengal VAT Act, Sec Full amount of admitted Sec 87 Various calculations
2003 84(1), tax, interest, penalty or
2nd late fee
Proviso +
15% of the amount of tax
in dispute