J U D G M E N T

Against Ext.P1 assessment order, petitioner preferred Ext.P5 appeal before the 2nd respondent. Along with the appeal, the petitioner had also preferred Ext.P6 stay petition. The 2nd respondent has now passed Ext.P8 order on the stay petition directing the petitioner to pay 30% of the amount as a condition for the grant of stay against recovery of the balance amounts confirmed against the petitioner vide Ext.P1 assessment order. 2. In the writ petition, the petitioner impugns the said conditional order of stay, inter alia, on the ground that the 2nd respondent had not exercised his discretion validly while passing the said order.

3. I have heard the learned counsel for the petitioner and also the learned Government Pleader for the respondents.

On a consideration of the facts and circumstances of the case and submissions made across the bar, I dispose the writ petition with the following directions:-

(i) In Ext.P8 order, the 2nd respondent does not state reasons as to why the petitioner was required to deposit the amounts as a condition for the grant of stay. This Court has held inArchana Agencies v Commercial Tax Officer- 2014 (2) KLT 715 that an authority considering a