1994 (12) TMI 301

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....n O.P. No. 16185 of 1994 is the appellant. He is a dealer in petroleum products and is running a retail outlet of M/s. Hindustan Petroleum Corporation Ltd., Cochin. Petroleum products are taxable under the Kerala General Sales Tax Act, 1963, at the first sale point in the State of Kerala. He was assessed to tax for the years 1989-90, 1990-91 and 1991-92. He raised a contention that his purchase wa....

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.... disputed tax and an amount of Rs. 23,000 refund is due to him. Prima facie case for conditional stay established. Pay one-third of the outstanding balance and furnish security for the remaining two-third in four weeks, before the concerned assessing authority. Then balance stayed till the disposal of these appeals. Appeals posted to December 28, 1994. Order accordingly." This order was chal....

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....f the proceedings initiated for recovery of the tax assessed. While passing that order the Tribunal had not recorded the contentions raised by the contesting parties before it. But when it came before a learned single Judge of this Court in a petition under article 226 of the Constitution, the learned single Judge took note of all the contentions raised by the parties. After noticing the contentio....

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....eptional circumstances. What those exceptional circumstances would obviously depend on the facts of each case. The judicial discretion exercised by the learned single Judge is not ordinarily interfered with unless it is shown that the discretion has been exercised in a manner manifestly wrong or perverse or arbitrary. In the instant case the learned counsel representing the appellant has not succe....