1. Petitioner is a registered dealer under the Kerala Value Added Tax Act. Against Ext.Pl assessment order for the year 2011-12, he had preferred Ext.P2 appeal and Ext.P3 stay petition before the 2nd respondent. The 2nd respondent thereafter proceeded to consider Ext.P3 stay petition and after hearing the petitioner passed Ext.P7 order wherein he has directed the petitioner to remit 30% of the balance tax and interest demanded as a condition for a grant of stay of recovery of the balance amounts due from the petitioner.

2. The Appellate Authority in this case has passed a conditional order of stay directing the petitioner to pay 30% of the amounts due as per the assessment order as a condition for grant of stay against recovery of the balance amounts pending final disposal of the appeal.

3. On a perusal of the stay order, it is seen that while the Appellate Authority admits that there is a prima facie case established for the grant of a conditional stay, the order does not disclose the basis for insisting on the payment of even 30% of the dues conferred against the petitioner. In my opinion, a quasi judicial authority considering a stay application of an assessee under a ta