1963 (4) TMI 41

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ioner of Commercral Taxes, Madras Division, he seems to have applied for stay of collection of the provisional tax for the year 1962-63. The Deputy Commissioner refused to grant stay in the following terms: "The request of the petitioner to stay collection of the provisional tax for 1962-63 until the disposal of the revision petition cannot be complied with." The power to grant stay is contained .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... But there is not a word in the impugned order of the Deputy Commissioner to show that he paid any attention to the security furnished and on what grounds be declined to grant the prayer. If the security is furnished, and the Deputy Commissioner is satisfied about its sufficiency, he is expected to grant stay in terms of the proviso. It seems to me that, in this case, as the order of the Deputy Com .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X