- (1.) THE petitioner is complaining in this petition with regard to consideration of the stay petition by the Joint Commissioner of Commercial Taxes. The petitioner suffered an adverse assessment order in the year 2000-2001. Aggrieved by the same, petitioner filed an appeal in appeal together with an application for stay before the first respondent. The first respondent disposed of the same in terms of annexure B. The Joint Commissioner has directed the petitioner to deposit 50 per cent of the disputed tax in cash and provide security to the satisfaction of the assessing authority for the remaining amount. This order is challenged by the petitioner.
(2.) AT my instance Sri. B. L. Sanjeev, learned High Court Government Pleader accepts notice for the respondents. Heard the learned counsel for final disposal with their consent.
(3.) LEARNED Senior Counsel Sri B. L. Acharya, would say that this Court has consistently ruled that application of mind is necessary in the matter of consideration of stay application. He relies on a judgment of this Court in the case of Balsara Hygiene Products Ltd. v. Joint Commissioner of Commercial Taxes (Appeals) [2002] 126 STC 61 ; 2002-03 (7) KCTJ 19. Per contra, Sri B. L. Sanjeev, learned High Court Government Pleader, supports the order.;