JAYALAKSHMI AGENCIES Vs. ADDITIONAL COMMISSIONER OF COMMERCIAL TAXES

JUDGEMENT

(1.) The first appellate authority vide its order dated April 29, 2004 rejected the stay petition filed by the petitioner herein in a printed pro forma. In our considered opinion, this practice of disposal of the stay petitions by the appellate authorities in printed pro formas is not proper since they do not reflect any application of mind by the appellate authorities to the facts in each case. The appellate authority while exercising its power to grant or refuse to grant stay is required to take the relevant facts into consideration and pass a reasoned order, if not a detailed one while disposing of the stay petitions. We find it difficult to approve the routine and mechanical orders that are being invariably passed by the first appellate authority as is evident from the order dated April 29, 2004.

(2.) The petitioner having left with no other option moved the revisional authority against the order dated April 29, 2004 and the revisional authority also dismissed the stay petition filed by the petitioner herein on the ground that "the assessment order discloses that there is an excess tax of Rs. 5,607 against, which form 'C' appears to have been issued." The revisional authority obviously misdirected itself to the question that was required to be considered and accordingly, disposed of the stay petition as if no coercive steps were being taken against the petitioner for realisation of any tax. The revisional authority failed to take into consideration the fact that the assessing authority revised the assessment order vide proceedings dated Feb. 19, 2004 and found the balance of Rs. 49,855 liable to be paid by the petitioner. This is the subject-matter of the appeal before the appellate authority. The petitioner wanted stay of collection of this amount during the pendency of the appeal. Neither the appellate authority nor the revisional authority adverted to these aspects of the matter.

(3.) In the circumstances, both the orders referred to herein above are set aside. The appellate authority is now directed to pass appropriate order on the stay petition filed by the petitioner bearing in mind the observations made in this order. The petitioner shall appear before the appellate authority on Dec. 6, 2004 along with a copy of this order and the appellate authority shall immediately take up the application for hearing of the stay petition and pass appropriate orders within three days thereafter.