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2014 (7) TMI 782 - HC - VAT and Sales TaxWaiver of pre-deposit - validity of interim order - assessee (respondent) has admittedly remitted 50 per cent as per the direction earlier - revenue contended that, that no further enquiry is necessary in the writ petitions and the same may be disposed of leaving it open to the third respondent-appellate authority to decide the petitioner's appeals in accordance with law. - held that:- The validity of the impugned orders in the present case cannot be tested in the light of the well-settled principles reiterated in the above decisions since the statute itself restricted the discretion conferred on respondents 2 and 3. At any rate, as already expressed above, the orders dated August 17, 2013 and September 3, 2013 in our considered opinion cannot be held to be non-speaking orders. Therefore, the contention of the petitioners that the said orders are illegal and arbitrary is untenable and the same do not warrant interference by this court on any ground whatsoever. - order of respondent No. 2 dated September 3, 2013 granting stay of collection of 50 per cent. of disputed tax shall continue till the appeals are disposed of by respondent No. 3 following due process of law.
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