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2019 (3) TMI 503 - KERALA HIGH COURTStay petition - appellate authority discretion to stay the proceedings conditionally - petitioner contended that the Ext.P24 cannot be termed 'an order' is a mere statement or directive from the authority that the petitioner should deposit 20% of the demand to have the recovery proceedings stayed - As contended by petitioner, the appellate authority may have exercised its discretion but the manner of that exercise has not been spelt out in the Ext.P24 - HELD THAT:- No doubt, an interim order, especially in the nature of a stay order, does not require detailed reasoning for adjudication. At the same time, the order must spell out the authority's prima facie opinion of the matter. And that is lacking here: The circular, the Standing Counsel has relied on, as produced now before the Court, does not seem to bind the appellate authority, though it binds at the lower echelons. Under these circumstances, set aside the Ext.P24 and remand the matter to the appellate authority for fresh consideration of the stay petition. At any rate, it is left open for the appellate authority either to pass orders after hearing the petitioner or dispose of the appeal itself as per its convenience.
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