TMI Blog2001 (10) TMI 1108X X X X Extracts X X X X X X X X Extracts X X X X ..... work. It was assessed at the hands of the second respondent, Commercial Taxes Officer, Pali-marwar for the assessment year 1998-99. He was served with a demand notice dated March 2, 2001, for a sum of Rs. 1,73,565. Accordingly, a sum of Rs. 90,000 was deposited by the petitioner-company through an Account Payee Cheque. Thus, the balance outstanding disputed demand is only Rs. 83,565. The petitioner preferred an appeal under section 84(7) of the Rajasthan Sales Tax Act, 1994 before the first respondent. Along with the appeal, he also submitted an application for stay of the recovery under section 42(4) of the Rajasthan Sales Tax Act, 1994. The application has been rejected by a cryptic order dated May 16, 2001, which reads as follows: 3.. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder the new Act known as Rajasthan Sales Tax Act, 1994, under section 42(4) the Legislature in its wisdom omitted the words "shall also record reasons for such rejection". Thus, it is submitted that there is no requirement of recording reasons while rejecting the application for stay. It is also submitted by the learned counsel that the apex Court and this Court has deprecated the practice of granting interim order in a matter pertaining to the revenue of the State. The learned counsel has referred to decisions of the apex Court in Assistant Collector, Central Excise Chandar Nagar, West Bengal v. Dunlop India Ltd. reported in [1985] 154 ITR 172 (SC); AIR 1985 SC 330, Siliguri Municipality v. Amalendu Das reported in (1984) 2 SCC 436 and Un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Under the scheme of the Rajasthan Sales Tax Act, an appeal against the order of assessment can be filed before the Deputy Commissioner (Appeals) under section 84(7) and a stay application under sub-clause (4) of section 42 of the Act of 1994. The sub-clause (4) of section 42 reads as follows: "(4) Where an assessee or a person has presented an appeal to the appellate authority against an order passed by an assessing authority or any other officer, the said appellate authority, after registering such appeal and after having heard the appellant and the assessing authority or officer or any representative thereof, may stay the recovery of the disputed amount of tax or demand or any part thereof till the disposal of the appeal by him, on th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cyclostyled pro forma can also be not approved. 6.. We are of the view that the impugned order falls in the category of a whimsical and arbitrary order. No public authority can be permitted to exercise statutory powers in such a cavalier fashion. Thus, the impugned order dated May 16, 2001 deserves to be quashed and set aside. 7.. That appellate or revisional authorities dealing with the tax matters are expected to keep in mind the guidelines given by the apex Court in the matter and grant an interim relief dealing with the public revenue. 8.. In Union Territory of Pondicherry v. P.V. Suresh (1994) 2 SCC 70, the apex Court has observed that passing of interim order is not and cannot be a matter of course-nor a matter of charity. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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