1963 (4) TMI 41

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... for stay of collection of the provisional tax for the year 1962-63. The Deputy Commissioner refused to grant stay in the following terms: "The request of the petitioner to stay collection of the provisional tax for 1962-63 until the disposal of the revision petition cannot be complied with." The power to grant stay is contained in the proviso to sub-section (4) of section 33 of the Madras Genera .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ioner to show that he paid any attention to the security furnished and on what grounds be declined to grant the prayer. If the security is furnished, and the Deputy Commissioner is satisfied about its sufficiency, he is expected to grant stay in terms of the proviso. It seems to me that, in this case, as the order of the Deputy Commissioner shows, he declined to exercise the power entrusted to him .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X