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Issues: Whether the High Court should interfere with the Sales Tax Appellate Tribunal's conditional stay order in exercise of writ appellate jurisdiction.
Analysis: The Tribunal granted a conditional stay of recovery of disputed tax. The single Judge considered the surrounding circumstances and held that the order was not arbitrary, mechanical, or vitiated by non-application of mind. In appeal, interference with a discretionary order was held to be unwarranted unless manifest error, perversity, or arbitrariness was shown, which was not established on the facts.
Conclusion: The impugned order did not call for interference and the challenge failed.
Ratio Decidendi: An appellate court will not interfere with a discretionary writ order unless the discretion has been exercised in a manifestly wrong, perverse, or arbitrary manner.