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2019 (10) TMI 519 - KERALA HIGH COURTStay petition - contention of the petitioner is essentially that, in Ext.P9 order, there is no mention of any reason as to why the Appellate Authority deemed it necessary for the petitioners to pay 20% of the total demand, as a condition for stay of the balance 80% of the demand arising from the assessment order during the pendency of the appeal - HELD THAT:- Ext.P9 order is a laconic one bereft of any reasoning, and hence, cannot be legally sustained. Therefore quash Ext.P9 order, and direct the 1st respondent to pass fresh orders on the stay petition after hearing the petitioners. To enable the 1st respondent to do so, I direct the petitioners to appear before the 1st respondent, at his Office, at 11.00 a.m. on 14.11.2019. The 1st respondent shall pass order in the matter, as directed, within one month thereafter. It is made clear that recovery steps for recovery of amounts confirmed against the petitioners by the assessment order, shall be kept in abeyance till such time as orders are passed by the 1st respondent, as directed, and the order communicated to the petitioners. The petitioners shall produce a copy of the writ petition together with a copy of this judgment, before the 1st respondent, for further action.
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