https://www.taxtmi.com/caselaws?id=28250 The power to postpone collection of estate duty is an independent discretionary power under the Estate Duty Act and does not depend on whether an appeal against rectification is maintainable or pending. A stay request must be decided on relevant legal and practical considerations, including hardship, rather than on an irrelevant assumption that the appeal cannot proceed. A refusal founded solely on non-maintainability is not a lawful exercise of discretion. The Madras HC therefore quashed the refusal of stay and directed fresh consideration of the application on proper circumstances. en-us Tue, 07 Sep 1982 00:00:00 +0530 Sat, 20 Feb 2010 10:23:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28250 The power to postpone collection of estate duty is an independent discretionary power under the Estate Duty Act and does not depend on whether an appeal against rectification is maintainable or pending. A stay request must be decided on relevant legal and practical considerations, including hardship, rather than on an irrelevant assumption that the appeal cannot proceed. A refusal founded solely on non-maintainability is not a lawful exercise of discretion. The Madras HC therefore quashed the refusal of stay and directed fresh consideration of the application on proper circumstances. Case-Laws Income Tax Tue, 07 Sep 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28250