TMI Blog1996 (2) TMI 496X X X X Extracts X X X X X X X X Extracts X X X X ..... Central Sales Tax Act for the year 1991-92 by the assessment orders, exhibits P3 and P8, petitioner has preferred appeals under exhibits P4 and P9 to the second respondent on November 18, 1995. Along with the said appeals he also filed stay petitions under exhibits P5 and P10. The appellate authority by order exhibit P11 rejected the stay petitions by passing the following order: "As the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rit of mandamus directing the concerned authority to exercise the discretion in accordance with law. The Division Bench deprecated the practice of the statutory authorities in passing orders on stay petitions, unmindful of their statutory duties and obligations and the irreparable injury and hardship that will ensue as a consequence thereof. As the appellate authority did not take into considerati ..... X X X X Extracts X X X X X X X X Extracts X X X X
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