https://www.taxtmi.com/caselaws?id=156140 Rule 31 of the Tamil Nadu General Sales Tax Rules, 1959 vests the first discretion to consider a stay request, and to require or specify security, in the appellate authority before which the appeal is pending. The assessing authority cannot insist that a stay petition be entertained only on a particular form of security, nor can it control or return the application at the threshold on that basis. The appellate authority must decide the stay request on merits and may grant stay with or without security, including personal security, property security, bank guarantee, or instalments as warranted. A mandamus was considered appropriate to require fresh receipt and lawful disposal of the stay application. en-us Thu, 18 Jan 1990 00:00:00 +0530 Sat, 14 Sep 2013 12:02:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156140 Rule 31 of the Tamil Nadu General Sales Tax Rules, 1959 vests the first discretion to consider a stay request, and to require or specify security, in the appellate authority before which the appeal is pending. The assessing authority cannot insist that a stay petition be entertained only on a particular form of security, nor can it control or return the application at the threshold on that basis. The appellate authority must decide the stay request on merits and may grant stay with or without security, including personal security, property security, bank guarantee, or instalments as warranted. A mandamus was considered appropriate to require fresh receipt and lawful disposal of the stay application. Case-Laws VAT and Sales Tax Thu, 18 Jan 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156140