1981 (12) TMI 145

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....d by the erstwhile revising authority under the U.P. Sales Tax Act (prior to the constitution of the Sales Tax Tribunal) refusing to stay proceedings before the assessing authority in pursuance of orders of remand made by the appellate authority. Since the revisions raise the same question, they were heard and are being decided together. The orders assessing the applicant to tax under the U.P. ....

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....he assessing authority. Hence, as noticed earlier, the present revisions by the dealer. This Court has taken the view that the revising authority enjoyed powers of staying proceedings by necessary implication as part of its revisional jurisdiction (see Modi Industries Ltd. v. Commissioner of Sales Tax 1978 UPTC 759). It has also taken the view that though the power of stay under the Sales Tax A....

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....come to be decided, the order of remand may have resulted in the completion of the proceedings before the subordinate authority. Such a consequence cannot be said to be desirable and would generally not be in the interest of justice. For this reason too, it seems necessary that an order dealing with the prayer for stay should contain reasons indicating the factors which impressed the authority whi....