Non-consideration of financial material justified interference with the Tribunal's instalment order and fresh reconsideration of stay.

The High Court held that the Tribunal's interim instalment order could not stand where the petitioners' material on financial capacity was not properly considered. It found the complaint of non-consideration justified and was not satisfied with the manner in which the stay application had been dealt with. The impugned order was set aside, and the matter was remitted to the Tribunal to reconsider the stay application afresh in accordance with law within four weeks.

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Issues: Whether the interim order of the Sales Tax Tribunal calling for payment by instalments warranted interference for failure to consider the material placed on record, and whether the stay application should be reconsidered by the Tribunal.

Analysis: The writ petition challenged an interim order passed by the Tribunal. The Court noted that the petitioners had alleged non-consideration of documents relevant to their financial position, and the respondent's reply disclosed the working conditions of the Tribunal. On that basis, the Court found the complaint of non-consideration of the material to be justified and was not satisfied with the manner in which the matter had been dealt with by the Tribunal.

Conclusion: The impugned order was set aside and the matter was remitted to the Tribunal to decide the stay application afresh in accordance with law within four weeks.

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