Dilip Singh Yadav, Jaipur vs Income Tax Officer, Ward 1(3), Jaipur, ... on 10 May, 2023
Sub-Divisional Magistrate, Delhi & Anr, v. Smt.
Ram Kali etc.,(4) Bashira v. State of U.P.,(5) and Prakash Chand Agarwal & Ors.
v. M/s. Hindustan Steel Ltd.(6) In the statutory provision under consideration now
before us the power to stay a proceeding is not annexed with the obligation to
necessarily stay on proof of certain conditions although there are conditions
prescribed for the making of the application for stay and the period during which
the power to stay can be exercised. The question whether it should, on the facts
of a particular case, be exercised or not 'will have to be examined and then
decided by the Court to which the application is made. If the applicant can make
out, on facts, that the objects of the power conferred by ss. 442 and 446 of the
Act, can only be carried out by a stay order, it could perhaps be urged that an
obligation to do so has become annexed to it by proof of those facts. That would
be the position not because the word "may" itself must be equated with "shall"
but because judicial power has necessarily to be exercised justly, properly, and
reasonably to enforce the principle that fights created must be enforced.