1981 (12) TMI 145

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..... ales Tax Tribunal) refusing to stay proceedings before the assessing authority in pursuance of orders of remand made by the appellate authority. Since the revisions raise the same question, they were heard and are being decided together. The orders assessing the applicant to tax under the U.P. Sales Tax Act for the year 1972-73 and under the Central Sales Tax Act for the years 1972-73 and 1973-7 .....

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..... s taken the view that the revising authority enjoyed powers of staying proceedings by necessary implication as part of its revisional jurisdiction (see Modi Industries Ltd. v. Commissioner of Sales Tax 1978 UPTC 759). It has also taken the view that though the power of stay under the Sales Tax Act is discretionary, a laconic order unsupported by reasons refusing the stay could not be upheld (see C .....

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..... subordinate authority. Such a consequence cannot be said to be desirable and would generally not be in the interest of justice. For this reason too, it seems necessary that an order dealing with the prayer for stay should contain reasons indicating the factors which impressed the authority while refusing that prayer. The order passed by the revising authority in each of these cases by which it .....

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