Recording reasons for rejecting stay applications is mandatory; bare conclusions cannot replace a reasoned decision.

Before rejecting a stay application under the Rajasthan Sales Tax Act, 1954, the authority must afford a reasonable hearing and record reasons for refusal. A bare statement that no prima facie case is made out is not sufficient, because reasons must show judicial application of mind and not a bare conclusion. Orders that disclosed only the conclusion and gave no explanation for refusal of stay on remaining items were held invalid and were set aside. The stay applications were directed to be reconsidered afresh in accordance with law.

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Issues: Whether the order rejecting the stay applications under the Rajasthan Sales Tax Act, 1954 was vitiated for want of recorded reasons and, if so, whether the matter required reconsideration.

Analysis: Proviso 3 to sub-section (3) of section 11 of the Rajasthan Sales Tax Act, 1954 requires the authority, before rejecting a stay application, to afford a reasonable opportunity of hearing and to record reasons for rejection. Recording of reasons is a basic requirement of natural justice and serves to show that discretion has been exercised judicially, not arbitrarily. A mere statement that no prima facie case is made out does not amount to reasons, because a conclusion cannot substitute the reasoning process that leads to it. The impugned orders disclosed only the conclusion and did not explain why stay was refused for the remaining items.

Conclusion: The stay rejection orders were invalid for want of reasons and were set aside. The stay applications were directed to be decided afresh according to law.

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