https://www.taxtmi.com/caselaws?id=158444 A revisional stay condition requiring deposit of 60% of the penalty and security for the balance was held unsustainable where the authority had itself recorded a prima facie case for stay. The court treated the direction as mechanical, since the stay discretion was not exercised with proper application of mind to the relevant considerations. A stay order that imposes onerous payment conditions despite a prima facie case, without reasoned consideration, amounts to non-exercise of discretion and is open to writ interference. The impugned condition was set aside, interim protection against recovery of the penalty was granted, and the revision was directed to be disposed of expeditiously. en-us Thu, 11 Jan 1996 00:00:00 +0530 Mon, 13 Apr 2015 12:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158444 A revisional stay condition requiring deposit of 60% of the penalty and security for the balance was held unsustainable where the authority had itself recorded a prima facie case for stay. The court treated the direction as mechanical, since the stay discretion was not exercised with proper application of mind to the relevant considerations. A stay order that imposes onerous payment conditions despite a prima facie case, without reasoned consideration, amounts to non-exercise of discretion and is open to writ interference. The impugned condition was set aside, interim protection against recovery of the penalty was granted, and the revision was directed to be disposed of expeditiously. Case-Laws VAT and Sales Tax Thu, 11 Jan 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158444