High Court quashes tax officer's denial of stay, stresses discretion for taxpayers. Fresh orders directed promptly.

The High Court of Madras quashed the Agricultural Income-tax Officer's orders denying stay of tax collection to appellants. The court emphasized the need for the officer to exercise discretion in favor of the assessee unless justified otherwise. Fresh orders were directed to be issued promptly. Petitions were allowed.

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The High Court of Madras quashed the orders of the Agricultural Income-tax Officer for not granting stay of tax collection to assessees who had filed appeals. The court held that the officer's discretion must be exercised in favor of the assessee unless there is a valid reason not to do so. The officer was directed to pass fresh orders within a week. Petitions allowed.

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