TMI Blog2002 (6) TMI 575X X X X Extracts X X X X X X X X Extracts X X X X ..... all pass orders stating therein that an undertaking has been furnished by the petitioner. On the said orders being produced before the respondent Nos. 4 to 8, the consignments of the petitioner shall be allowed to pass without insisting on payment of tax or sales tax clearance certificate and without any hindrance." 2.. A bunch of writ petitions have been filed wherein similar interim order quoted above was being followed. The State of Assam as usual slept over the matter and did not take any steps whatsoever to get a modification of the order with regard to these matters. This is the usual mode followed by the State of Assam. The State of Assam takes interest in some matters, but in tax matter where huge amount of revenue is involved it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er. This power should be exercised with good amount of selfrestraint and with a sense of responsibility. The power is coupled with accountability-accountability to the Constitution, to the laws of the land and above all to ourselves. The court must apply its mind to the facts of the case and must also envisage the implications and consequences of the order it proposes to make." 6.. In AIR 1995 SC 1368 (Bank of Maharashtra v. Race Shipping and Transport Co. Pvt. Ltd.) it has been pointed out as follows: "Time and again, this Court has deprecated the practice of granting interim orders which practically give the principal relief sought in the petition for no better reason than that a prima facie case has been made out, without being conce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ar treatment except where factual differences require a different treatment so that there is assurance of consistency, uniformity, predictability and certainty of judicial approach." 8.. Be that as it may, the stay order as quoted above did not adhere to professed norm and law and as such, it is an illegal order; withholding of taxes and/or non-payment of taxes by filing an undertaking is something which is unknown in the domain of law on taxation. If, everybody can avoid the payment of taxes by filing an undertaking, till disposal of the writ petition, that would be a body blow to the revenue of the State and we cannot play fun with the revenue of State. We have the veto power, but that power must be exercised only with proper applicatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a bunch so that appropriate order can be passed with regard to stay in all cases in the light of the order passed above. However, it will be open for the petitioners to establish that the order is illegal and as such they are entitled to stay. 11.. After hearing the learned counsel for the petitioner, we hold and make it clear that in a revenue matter by giving an undertaking there can be no stay with regard to payment of taxes. A State cannot manage its show by undertaking and/or bank guarantee, etc. 12.. The circular on the basis of which demand was made is of the year 1955 (annexure-A) and this is in the field for more than 45 years. There is no allegation/pleading that it violates the provisions of Sales Tax Act and/or Rules. This ..... X X X X Extracts X X X X X X X X Extracts X X X X
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