TMI Blog2014 (8) TMI 502X X X X Extracts X X X X X X X X Extracts X X X X ..... ecision in question. The obligation to provide reasons for a decision will also ensure that the decision maker acts within the limits of his discretion and takes into account only those factors as are relevant to the decision making process. No doubt it could be argued that the imposition of a duty to provide reasons for every decision might lead to stifling or unduly burdening the administration but this is an aspect that has to be weighed against the rights of the person affected. In taxation matters where the Constitution of India itself gives ample indication that the rights of a citizen against arbitrary taxation are zealously guarded, I would think that the requirement of giving reasons to support even a conditional order of stay w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nstitution that there shall be no levy or collection of tax except by the authority of law. In taxation matters therefore, more than in any other matter, reasons must support not only the decision to waive payment of amounts due but also the decision that directs an assessee to make some payments pending consideration of the appeal. No doubt, this would require the adjudicating authority to look into the merits of the matter for the purposes of deciding the extent of waiver from payment that he can grant to an assessee while deciding the conditions for the grant of stay. This, however is a legal requirement that must be read into the exercise of the statutory discretion by the said authority. 3. The requirement of giving reasons, albeit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be just and proper for this Court to set aside Ext.P6 order of the 2nd respondent and direct the said respondent to consider Ext.P5 series of stay applications preferred by the assessee afresh after affording him an opportunity of being heard in the matter. The 2nd respondent shall comply with this direction within a period of two months from the date of receipt of a copy of this judgment. Needless to say, pending fresh consideration of the stay petition and communicating the order passed thereon to the assessee, coercive steps for recovery of the amounts due from the assessee pursuant to Ext.P4 series of assessment orders shall be kept in abeyance. With these directions, the writ petition is disposed of. - - TaxTMI - TMITax - CST, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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