Reasoned exercise of deferment power under sales tax law required; bare rejection without reasons was quashed.

The power to defer revisional proceedings under section 20(6) of the Andhra Pradesh General Sales Tax Act, 1957 is a statutory public power that must be exercised for rational and discernible purposes. Because the decision is subject to judicial review, the authority must record reasons when refusing deferment. An order containing only a bare statement that section 20(6) was inapplicable, without any supporting reasoning, is legally deficient. The rejection of the request for deferment was therefore quashed for want of reasons, and the authority was directed to reconsider the representation and pass a fresh order.

---

---

Issues: Whether the order rejecting the request to defer revisional proceedings under section 20(6) of the Andhra Pradesh General Sales Tax Act, 1957 was liable to be quashed for absence of reasons.

Analysis: The power to defer revisional proceedings under section 20(6) is a statutory public power and must be exercised for rational and discernible purposes. Since the decision is amenable to judicial review, recording of reasons is an indispensable requirement. The impugned order contained only a bare assertion that section 20(6) was not applicable and disclosed no reasoning for refusing deferment.

Conclusion: The rejection order was invalid for want of reasons and was quashed, with a direction to the authority to pass a fresh order after considering the petitioner's representation.

---