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TMI Blog1978 (5) TMI 38X X X X Extracts X X X X X X X X Extracts X X X X ..... 0 (4) of the Act. The Additional Revising Authority rejected the application for waiver vice order which is in the following terms : "Heard the parties and gone through the papers. In my opinion, no, special and adequate reasons are made out. Waiver is rejected." 2. The petitioner has challenged this order on the ground that no reasons are given by the Revising Authority for passing the impugned order. **** 5. Coming now to the merits of the controversy viz. as to whether it was incumbent on the Revising Authority to give reasons for rejecting the applications. 6. The Revising Authority discharges judicial functions while deciding the revision and the stay and waiver applications. The order under Section 10 (4) of the Act is subje ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on which conclusions are based. The actual conclusion should disclose how the mind is applied to the subject matter for a decision, and should reveal a rationa nexus between the facts considered and the conclusion reached. See Union of lndia v. M. L. Capoor (AIR 1974 SC 87 on P. 98). What is the position here ? We have already extracted the order. It discloses that the Revisional Authority heard the parties and went through paper. It, however, did not give any reasons for its conclusions. It is not possible for this Court to guess what weighed with the judge (Revisions) for holding that the petitioner had not made out a case for the exercise of its discretion under Section10(4) of the Act. The standing counsel contended that whatever may be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t that the revision and appellate authorities can pass orders with faces of sphinx. Such a course is an antithesis of the judicial process. This is however, not to say that detailed reasons need be given for refusing stay or waiver applications. All that law requires is that reasons appropriate to the controversy should be recorded. 9. Thus, in stay or waiver application all that is required is that some reasons should be given to support the conclusion reached for rejecting the application. Our attention is drawn to a single Judge decision of this Court in M/s. Raza Textiles Ltd. v. Additional Judge (Revisions) Sales-tax, Moradabad (1977 STI 31) where an order of the type with which we are concerned had come up for consideration. The wr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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