Siliguri Municipality & Others vs Amalendu Das & Others on 6 January, 1984
In Siliguri Municipality and Ors. v. Amalendu Das and Ors. (supra) the Court has observed that the stay of recovery of tax should be granted only in exceptional cases after carefully examining the matter. The Court also observed that the adjudicating authority should maintain a uniform practice in passing such interim orders.