TMI Blog2023 (4) TMI 316X X X X Extracts X X X X X X X X Extracts X X X X ..... LAND SUGAR COMPANY [ 1982 (10) TMI 209 - SUPREME COURT ] the Hon ble Apex Court held that the judicial approach requires that during the pendency of the appeal the operation of an order having serious civil consequences must be suspended. More so when appeal is admitted. The Act provides for grant of stay in admitted appeal subject to the conditions as under Section 31 (3) (a) of the Act, and consequently, the 1st respondent while considering the stay application in an admitted appeal ought to have decided the same by such judicial approach. The 1st respondent shall make endeavour to decide the appeals expeditiously and within the statutory period - the disputed tax under the orders under challenge in the appeals before the 1st r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 3. Sri S. Dwarakanath, learned senior counsel submits that the petitioner placed reliance upon the interim orders passed by this Court in various writ petitions, in which those petitioners had approached this Court either directly against the assessment order or after filing appeal being aggrieved from the dismissal of the appeals and in those writ petitions this Court provided that there shall be interim stay on condition of the petitioners in those writ petitions depositing 25% of the demanded amount within a period of six weeks from the date of the order. He submits that the appellate authority did not record the said submission of the petitioner and rejected the applications for grant of stay. 4. Learned GP for Commercial Taxes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ght not to have been rejected on the ground, it has been so rejected. 9. Rejection of the stay application by observing that on the grounds of appeal, prima facie case for stay is not made out, in an admitted appeal, does not appeal us. In Mool Chand Yadav v. Raza Buland Sugar Co. Ltd., Rampur (1982) 3 SCC 484 the Hon ble Apex Court held that the judicial approach requires that during the pendency of the appeal the operation of an order having serious civil consequences must be suspended. More so when appeal is admitted. The Act provides for grant of stay in admitted appeal subject to the conditions as under Section 31 (3) (a) of the Act, and consequently, the 1st respondent while considering the stay application in an admitted a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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