R. GURURAJAN, J. ( 1 ) THE petitioner is complaining in this petition with regard to consideration of the stay petition by the Joint Commissioner of Commercial Taxes. The petitioner suffered an adverse assessment order in the year 2000-2001. Aggrieved by the same, petitioner filed an appeal in appeal together with an application for stay before the first respondent. The first respondent disposed of the same in terms of annexure B. The Joint Commissioner has directed the petitioner to deposit 50 per cent of the disputed tax in cash and provide security to the satisfaction of the assessing authority for the remaining amount. This order is challenged by the petitioner. ( 2 ) AT my instance Sr. B. L. Sanjeev, learned High Court Government Pleader accepts notice for the respondents. Heard the learned counsel for final disposal with their consent. ( 3 ) LEARNED Senior Counsel Sri B. L. Acharya, would say that this Court has consistently ruled that application of mind is necessary in the matter of consideration of stay application. He relies on a judgment of this Court in the case of Balsara Hygiene Products Ltd. v. Joint Commissioner of Commercial Taxes (Appeals) [2002] 126 STC 61 ; 2002-03 (7) KCTJ 19. Per contra, Sri B. L. Sanjeev, learned High Court Government Pleader, supports the order. ( 4 ) AFTER hearing the learned counsel, I have carefully perused the material on record. It is rather unfortunate that the authorities despite the orders of this Court, time and again, are passing such cryptic orders without applying their mind in the matter. The petitioner has filed a detailed petition with regard to stay in the matter. It is also seen that the petitioner has to get large sums of money from State undertakings and State Government in terms of annexure D. Without verifying any one of the contentions, the authorities in a mechanical manner has chosen to pass the impugned order. This order runs counter to the decision of this Court in Balsara Hygiene products Ltd. v. Joint Commissioner of Commercial Taxes (Appeals) (supra ). ( 5 ) IN these circumstances, I am fully satisfied that a case is made out by the petitioner. In the result, this writ petition is allowed. Annexure-B is set aside. In the normal circumstances, I would have remanded the matter for redecision. Large sums of money are involved in the case on hand. ( 5 ) IN these circumstances, I am fully satisfied that a case is made out by the petitioner. In the result, this writ petition is allowed. Annexure-B is set aside. In the normal circumstances, I would have remanded the matter for redecision. Large sums of money are involved in the case on hand. There are debatable questions involved. In these circumstances, and in the light of the experience of this Court, I deem it proper to myself grant the interim order in the pending appeal the order subject to the petitioner paying a sum of rupees one crore within four weeks from today. The assessment orders are stayed till a final order is passed by the Joint Commissioner of commercial Taxes. The Joint Commissioner is directed to complete the proceedings within three months from the date of receipt of a copy of this order without in any way being influenced by any one of the observations made by me in the course of this order. ( 6 ) MR. B. L. Sanjeev, learned High Court Government Pleader, is directed to file memo of appearance within four weeks.