39. Application for Stay of collection of tax disputed

(1) Every application under clauses (a) or (b) of sub-section (3) of Section 31 or under sub-section (6) of Section 33 shall be on Form APP 406 and shall be verified in the manner specified therein.

(2) It shall be in duplicate and one of the copies shall be affixed with court-fee stamp of the value of three rupees and shall also be accompanied by a certified copy of the order of assessment or order of penalty.

(3) Any order staying collection shall be limited to the amount actually disputed in appeal.