Tribunal ordered to promptly hear stay application to prevent appeal from becoming infructuous.

The court directed the Sales Tax Appellate Tribunal to promptly hear and decide on the petitioner's application for stay to prevent the appeal from becoming infructuous due to delayed proceedings. Emphasizing the importance of timely resolution and fairness in quasi-judicial bodies, the court criticized the Tribunal's actions as unfair and lacking expected judicial conduct. The court's intervention aimed to uphold the rights of the petitioner by ensuring the Tribunal's adherence to legal procedures and timely consideration of the stay application within fifteen days, allowing deferment of the tax payment until then.

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Issues:
1. Appeal against order of assessment by Assessing Authority
2. Application for exemption from payment of tax
3. Appeal against order of Joint Excise and Taxation Commissioner (Appeals)
4. Application for stay of operation of order
5. Delay in hearing appeal by Sales Tax Appellate Tribunal
6. Previous court direction for similar situation
7. Fairness of appellate authority and Tribunal
8. Direction for Sales Tax Appellate Tribunal to hear and decide application for stay

Analysis:
The petitioner filed an appeal against the order of assessment by the Assessing Authority and also applied for exemption from payment of tax, a condition for hearing the appeal. The Joint Excise and Taxation Commissioner (Appeals) directed the petitioner to deposit tax in two instalments, with the second instalment due on October 6, 1994. The petitioner appealed this order under the Central Sales Tax Act, 1956, and requested a stay of the operation of the order. The Sales Tax Appellate Tribunal delayed the hearing of the appeal, fixed for October 6, 1994, the same day as the second instalment payment, potentially rendering the appeal infructuous. The court noted that the petitioner had faced a similar situation before, where the court had directed the Tribunal to hear and dispose of the application with a stay on tax recovery. The court emphasized the importance of timely hearing and decision on applications for interim stay by the appellate authority and the Tribunal to prevent appeals from becoming infructuous. The court criticized the Tribunal for fixing the hearing date after the tax payment deadline, stating that the Tribunal's actions were unfair and lacked fairness expected from quasi-judicial bodies. Given the past instances of approaching the court, the court directed the Sales Tax Appellate Tribunal to hear and decide the stay application within fifteen days, allowing the petitioner to defer the first tax instalment payment until then. The writ petition was disposed of accordingly, with a copy of the order provided promptly on payment.

This judgment highlights the necessity for appellate authorities and Tribunals to promptly hear and decide on applications for stay to prevent appeals from becoming infructuous due to delayed proceedings. The court emphasized the quasi-judicial nature of these bodies and the need for their functioning to inspire public confidence. The court's direction to the Sales Tax Appellate Tribunal to expedite the hearing and decision on the stay application within fifteen days showcases the importance of timely resolution of such matters to uphold the rights of the aggrieved parties. The court's intervention in ensuring fairness and adherence to legal procedures by the Tribunal reflects the judiciary's role in safeguarding the rights of individuals in matters of taxation and appeals against assessment orders.

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