https://www.taxtmi.com/caselaws?id=128773 Section 31(5) of the Madras General Sales Tax Act, 1959 confers a discretion on the Appellate Assistant Commissioner to regulate payment of tax pending appeal, but that discretion must be exercised honestly, objectively, and on relevant considerations. A stay request cannot be rejected in limine without examining the grounds urged, the adequacy of security, and the hardship likely to be caused to the assessee. Applying that principle, the summary rejection of the stay application was improper because the security appeared adequate and there was no indication that the authority had applied its mind to the request. A writ of mandamus was therefore warranted directing reconsideration of the stay application. en-us Fri, 28 Sep 1962 00:00:00 +0530 Thu, 11 Apr 2013 11:51:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128773 Section 31(5) of the Madras General Sales Tax Act, 1959 confers a discretion on the Appellate Assistant Commissioner to regulate payment of tax pending appeal, but that discretion must be exercised honestly, objectively, and on relevant considerations. A stay request cannot be rejected in limine without examining the grounds urged, the adequacy of security, and the hardship likely to be caused to the assessee. Applying that principle, the summary rejection of the stay application was improper because the security appeared adequate and there was no indication that the authority had applied its mind to the request. A writ of mandamus was therefore warranted directing reconsideration of the stay application. Case-Laws VAT and Sales Tax Fri, 28 Sep 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128773