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2007 (8) TMI 697 - HC - VAT and Sales TaxAssessment order challenged - non satisfying the requirement of a speaking order - Held that:- There is no dispute between the parties that while deciding the application for stay, respondent No. 3 was exercising quasi-judicial function. Therefore, even though he was not expected to pass judgment like a regular court, it was his bounden duty to record some reasons indicating the application of mind to the factors which are relevant for passing or refusing an order of stay in the matter of levy and collection of taxes. The order under challenge is totally silent on consideration of the relevant factors. Learned Special Government Pleader for Commercial Taxes fairly stated that the order under challenge does not reflect application of mind by the officer concerned to the relevant factors. W.P. allowed and order dated November 3, 2006 is quashed with the direction that the Appellate Deputy Commissioner (CT), Secunderabad Division shall pass fresh order on the petitioner's application for stay within a maximum period of three weeks from today. Demand stayed.
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