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Issues: Whether the order disposing of the stay application was sustainable when it was passed without proper consideration of the materials placed before the authority, and whether interim stay relief should be granted.
Analysis: The stay petition had been filed with detailed objections and material showing that large sums were due from State undertakings and the Government. The impugned order directed deposit of 50 per cent of the disputed tax and security for the balance without examining the contentions or applying mind. Such a cryptic and mechanical disposal was found to be inconsistent with the requirement that stay applications be decided by a reasoned and conscious consideration of the relevant facts.
Conclusion: The stay order was unsustainable and was set aside. Interim protection was granted in the pending appeal on payment of Rs. 1 crore within four weeks, and the assessment proceedings were stayed till final disposal by the Joint Commissioner.
Final Conclusion: The writ petition succeeded, the impugned stay order was quashed, and the petitioner obtained conditional interim protection pending fresh disposal of the appeal.
Ratio Decidendi: An order deciding a stay application must reflect application of mind to the relevant material and contentions; a cryptic, mechanical order is liable to be set aside.
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