Reasoned appellate orders are mandatory in quasi-judicial proceedings; a perfunctory tribunal order on stay relief was set aside and remanded.

A quasi-judicial appellate authority must give reasons that show application of mind to the controversy decided; a non-speaking or perfunctory order is invalid as it offends natural justice and prevents review of the decision-making process. The Tribunal's order on the assessee's request for partial stay of disputed tax gave no adequate consideration to the merits and relied on irrelevant or insufficient material. It could not be sustained and was set aside, and the matter was remitted for fresh consideration of the appeal in accordance with law.

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Issues: Whether the Sales Tax Tribunal was bound to pass a reasoned order while disposing of the assessee's appeal against partial stay of disputed tax, and whether its perfunctory order could be sustained.

Analysis: A quasi-judicial appellate authority must record reasons in support of its decision. The obligation to give reasons is an integral part of natural justice and serves as a safeguard against arbitrary exercise of discretion. A laconic or unsupported order does not satisfy legal requirements, particularly where the authority is expected to deal with the controversy and indicate why the claimed relief is being refused. The Tribunal's order disclosed no adequate consideration of the merits of the assessee's request and rested on irrelevant or insufficient material.

Conclusion: The Tribunal's order could not be sustained and was liable to be set aside.

Final Conclusion: The matter was remitted to the Tribunal for fresh consideration of the appeal in accordance with law.

Ratio Decidendi: Every quasi-judicial appellate order must contain reasons that disclose application of mind to the controversy decided; a non-speaking or perfunctory order is invalid.

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