2014 (5) TMI 1024

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r the Respondent : Smt Lily K T, Govt Pleader JUDGEMENT:- Petitioner is a registered dealer under the Kerala Value Added Tax Act. Against Ext.P1 assessment order for the year 2011-12, he had preferred Ext.P2 appeal and Ext.P3 stay petition before the 2nd respondent. The 2nd respondent thereafter proceeded to consider Ext.P3 stay petition and after hearing the petitioner passed Ext.P7 order w....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ty considering a stay application of an assessee under a taxation statute has to give reasons to support the order directing payment of any amount towards tax/interest pending disposal of the appeal. He has to bear in mind the Constitutional Mandate under Article 265 of the Constitution that there shall be no levy or collection of tax except by the authority of law. In taxation matters therefore, ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....si judicial/administrative action. Reasons for a decision are required to address the primary concern of an assessee in knowing what weighed with the authority in question while deciding the issue against him. The practice accords with the concept of fairness in action and recognises the dignity of the individual whose rights are affected by the decision in question. The obligation to provide reas....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....between the necessity to govern and the rights of those governed. 5. For the reasons stated above, I feel that it would only be just and proper for this Court to set aside Ext.P7 order of the 2nd respondent and direct the said respondent to consider the stay application preferred by the assessee afresh after affording him an opportunity of being heard in the matter. The 2nd respondent shall com....