https://www.taxtmi.com/caselaws?id=157046 A discretionary remission of tax under section 55(2) of the Gujarat Sales Tax Act, read with rule 49, must be decided on objective material and reasoned consideration. The rule requires the applicant to disclose the calamity, loss sustained, relief sought and reasons for the request, and the quasi-judicial nature of the power attracts the settled requirement that reasons be recorded unless excluded by statute. The availability of an appeal further supports disclosure of reasons to enable effective challenge and to guard against arbitrariness. The Commissioner was therefore required to give reasons before rejecting a remission application. en-us Fri, 15 Jan 1993 00:00:00 +0530 Sat, 28 Sep 2013 09:59:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157046 A discretionary remission of tax under section 55(2) of the Gujarat Sales Tax Act, read with rule 49, must be decided on objective material and reasoned consideration. The rule requires the applicant to disclose the calamity, loss sustained, relief sought and reasons for the request, and the quasi-judicial nature of the power attracts the settled requirement that reasons be recorded unless excluded by statute. The availability of an appeal further supports disclosure of reasons to enable effective challenge and to guard against arbitrariness. The Commissioner was therefore required to give reasons before rejecting a remission application. Case-Laws VAT and Sales Tax Fri, 15 Jan 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157046