TaxTMI 
TaxTMI 
TaxTMI 
2006 (4) TMI 488
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....ala General Sales Tax Act, 1963. Exhibit P10 order reads as follows: "Collection of balance tax for the years 2000-01 and 2001-02 is stayed till the disposal of the appeals on condition that the appellant remits 50 per cent of the balance tax due and furnishes security for the balance amount to the satisfaction of the assessing authority within two weeks from the date of this order. If the conditions of stay are not fulfilled, the assessing authority is at liberty to recover the entire demand ignoring this order of stay." Aggrieved by the said order directing the petitioner to remit 50 per cent of the balance tax due and furnish security for the balance amount, writ petition was preferred before this court. Learned single judge ....
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....terim order is discretionary depending upon the facts and circumstances of each case. Of course authorities have to exercise their discretion in a just and proper manner taking into consideration all relevant aspects brought before it. This is a case where assessee has not filed annual return for the year 200102. Further, in spite of notices dated September 17, 2005 and November 19, 2005 for production of accounts, assessee has failed to produce the accounts or adduce any evidence in support of the turnover conceded in the monthly returns. Materials made available in the assessment file revealed check-post declarations and it was also found that large scale transactions were effected during 2001-02. Further it was also noticed that the asse....
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....d therefore, they could not produce the accounts in time. The accounts of the petitioners are available and the same are produced for verification. Appeal has been filed against the assessment and the petitioners expect to get substantial relief in the appeal. It is apprehended that coercive steps are being initiated to recover the balance due as per assessment order. The petitioners will be put to considerable financial hardship if coercive steps are initiated to recover the balance due as per assessment order. The petitioners will be put to considerable financial hardship if coercive steps are initiated to recover any balance, which is not legally due. For the above and other reasons to be submitted at the time of hearing it is prayed ....
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....while preferring the stay petition is expected to raise grounds which are tenable. Grounds urged must be self-sufficient and self-explanatory, and would show prima facie that the order appealed against is unsustainable in law and on facts. Grounds urged in the stay petition are totally unrelated with plea of illegality or the irregularity of the order appealed against. The dictum laid down in M.V.R. Industries Limited's case [2003] 133 STC 93 (Ker) would not apply to this case. The Division Bench in that case found that the appellate authority had found a prima facie case in favour of the assessee. In Alok Spices' case [1988] 71 STC 347, the Division Bench of this court held that the appellate authority shall not exercise its discre....