https://www.taxtmi.com/caselaws?id=128649 A statutory discretion under the proviso to Section 33(4) of the Madras General Sales Tax Act, 1959 must be exercised on relevant facts and in accordance with law, not arbitrarily. Where sufficient security is furnished, the Deputy Commissioner is required to consider that security before deciding whether to issue directions for payment of tax or refuse stay. An order that gives no indication of such consideration, or of the grounds for refusal, shows non-exercise of the conferred power and cannot be sustained; the matter requires fresh disposal after proper consideration of the security offered. en-us Mon, 15 Apr 1963 00:00:00 +0530 Tue, 09 Apr 2013 16:50:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128649 A statutory discretion under the proviso to Section 33(4) of the Madras General Sales Tax Act, 1959 must be exercised on relevant facts and in accordance with law, not arbitrarily. Where sufficient security is furnished, the Deputy Commissioner is required to consider that security before deciding whether to issue directions for payment of tax or refuse stay. An order that gives no indication of such consideration, or of the grounds for refusal, shows non-exercise of the conferred power and cannot be sustained; the matter requires fresh disposal after proper consideration of the security offered. Case-Laws VAT and Sales Tax Mon, 15 Apr 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128649