Court Orders Reconsideration of 20% Disputed Tax Payment; Authorities Must Avoid External Influences in Decision-Making.

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....Stay petition - payment of 20% of the disputed demand - As a creature of the statute, on whom the discretionary power is conferred, the authority cannot abdicate his responsibilities by acting on the dictates of another who has no role to play under the statutory scheme - first appellate authority directed to pass fresh orders in the matter after hearing the petitioner - HC....