https://www.taxtmi.com/caselaws?id=69062 Pending appeal, the statutory scheme permits the assessing authority and Tax Recovery Officer to grant time, instalments or stay of recovery, so a stay request should first be pursued before the departmental authorities. Where the Commissioner deals with such a request, fairness and natural justice apply and a speaking order is required so the decision is intelligible and reviewable. The Tribunal may also direct revenue authorities to consider the assessee's financial position before precipitate recovery and to place a proper factual report before it. The article concludes that a stay application may be premature until the departmental remedy is exhausted and a reasoned order is obtained. en-us Fri, 20 Nov 1992 00:00:00 +0530 Mon, 04 Apr 2011 18:12:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=69062 Pending appeal, the statutory scheme permits the assessing authority and Tax Recovery Officer to grant time, instalments or stay of recovery, so a stay request should first be pursued before the departmental authorities. Where the Commissioner deals with such a request, fairness and natural justice apply and a speaking order is required so the decision is intelligible and reviewable. The Tribunal may also direct revenue authorities to consider the assessee's financial position before precipitate recovery and to place a proper factual report before it. The article concludes that a stay application may be premature until the departmental remedy is exhausted and a reasoned order is obtained. Case-Laws Income Tax Fri, 20 Nov 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=69062