1979 (11) TMI 242

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....r's case is that he submitted quarterly returns before the assessing authority, viz., the Commercial Taxes Officer, A-Circle, Jodhpur, for four quarters as mentioned in para No. 5 of the writ petition for the period commencing from 27th October, 1973, to 13th November, 1974. The assessing authority passed the assessment order on 30th November, 1974. Aggrieved by the assessing authority's order, the assessee filed appeal before the Deputy Commissioner, Commercial Taxes (Appeals), Jodhpur, on 17th December, 1974. He also made an application for stay of recovery of the amount of tax before the Commissioner, Commercial Taxes, on 26th June, 1978. The stay application was partly allowed by the Additional Commissioner, Commercial Taxes, Rajasthan,....

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.... not staying the recovery of the whole amount of tax. As already stated above, the blanks have been filled in a cyclostyled pro forma (annexure 7). May be that the Additional Commissioner had certain reasons in his mind while allowing the petitioner's application for stay in part but the mandate of law is that the reasons must be recorded. It was, therefore, obligatory for the Additional Commissioner to record reasons for rejecting the petitioner's prayer for stay of recovery of the whole amount of the tax. We may state, here, that besides challenging the validity of the stay order (annexure 7), the petitioner has also challenged the assessment order dated 30th November, 1974 (annexure 1), on a number of grounds. However, the petitioner ....