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    <description>A tribunal&#039;s order on interim stay in tax recovery proceedings must be a reasoned speaking order, based on the relevant facts and after hearing the affected party. The non-speaking grant of only partial stay was held unsustainable because it was made in a routine manner without proper consideration of the record or the balance of convenience. The order was set aside and the stay application was remitted for fresh consideration in accordance with law.</description>
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      <description>A tribunal&#039;s order on interim stay in tax recovery proceedings must be a reasoned speaking order, based on the relevant facts and after hearing the affected party. The non-speaking grant of only partial stay was held unsustainable because it was made in a routine manner without proper consideration of the record or the balance of convenience. The order was set aside and the stay application was remitted for fresh consideration in accordance with law.</description>
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