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TMI Blog1979 (11) TMI 242X X X X Extracts X X X X X X X X Extracts X X X X ..... xes Officer, A-Circle, Jodhpur, for four quarters as mentioned in para No. 5 of the writ petition for the period commencing from 27th October, 1973, to 13th November, 1974. The assessing authority passed the assessment order on 30th November, 1974. Aggrieved by the assessing authority's order, the assessee filed appeal before the Deputy Commissioner, Commercial Taxes (Appeals), Jodhpur, on 17th December, 1974. He also made an application for stay of recovery of the amount of tax before the Commissioner, Commercial Taxes, on 26th June, 1978. The stay application was partly allowed by the Additional Commissioner, Commercial Taxes, Rajasthan, Jaipur, by his order dated 7th November, 1978 (annexure 7), by which the learned Additional Commission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in a cyclostyled pro forma (annexure 7). May be that the Additional Commissioner had certain reasons in his mind while allowing the petitioner's application for stay in part but the mandate of law is that the reasons must be recorded. It was, therefore, obligatory for the Additional Commissioner to record reasons for rejecting the petitioner's prayer for stay of recovery of the whole amount of the tax. We may state, here, that besides challenging the validity of the stay order (annexure 7), the petitioner has also challenged the assessment order dated 30th November, 1974 (annexure 1), on a number of grounds. However, the petitioner has-already filed an appeal against that order, and the appeal is pending before the Deputy Commissioner, C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... suitable direction may be issued for stay of the recovery of the amount of tax till the stay application is decided by the Additional Commissioner. The contention on behalf of the department is that if the petitioner approaches the Additional Commissioner for interim stay, the Additional Commissioner would certainly consider the matter on merits. Having regard to all the circumstances, we hereby direct that the Additional Commissioner may dispose of the stay application afresh in accordance with law within three months from today. Learned counsel for the parties are agreed that the stay application may be fixed up for hearing before the Additional Commissioner on 15th January, 1980, and till then no coercive process shall be employed for th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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