35A. Procedure for filing and disposal of stay-petition.- (1)(a) Every application for stay of recovery of demand of tax, interest, penalty, fine, estate duty or any other sum shall be presented in triplicate by the applicant in person, or by his duly authorized agent, or sent by registered post to the Registrar or the Assistant Registrar, as the case may be, at the headquarters of a Bench or Benches having jurisdiction to hear the appeals in respect of which the stay application arises. (b) Separate applications shall be filed for stay of recovery of demands under different enactments. (2) Every application shall be neatly typed on one side of the paper and shall be in English and shall set forth concisely the following:— (i) short facts regarding the demand of the tax, interest, penalty, fine, estate duty or any other sum, recovery of which is sought to be stayed; (ii) the result of the appeal filed before the Appellate Assistant Commissioner, if any; (iii) the exact amount of tax, interest, penalty, fine, estate duty or any other sum demanded, as the case may be, and the amount undisputed there from and the amount outstanding; (iv) the date of filing the appeal before the Tribunal and its number, if known; (v) Whether any application for stay was made to the revenue authori-ties concerned, and if so, the result thereof (copies of correspondence, if any, with the revenue authorities to be attached); (vi) reasons in brief for seeking stay; (vii) whether the applicant is prepared to offer security, and if so, in what form; (viii) prayers to be mentioned clearly and concisely (stating exact amount sought to be stayed); (ix) the contents of the application shall be supported by an affidavit sworn by the applicant or his duly authorized agent; (3) An application which does not conform with the above requirements is liable to be summarily rejected. | 