AGK AGK AGK IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION (L) NO.2166 OF 2008 M/s.Glass and Ceramic Decorators ..Petitioner. V/s. Union of India & Others ..Respondents. Mr.D. Shroff i/by Harish Mehta & Co. for the Petitioner. Mr.Y.S. Bhate for the Respondents. CORAM : D.K. DESHMUKH & J.P. DEVADHAR, JJ. DATED : 18TH SEPTEMBER, 2008. P.C. : 1. Rule returnable forthwith. Heard finally by consent of both the parties. 2. Perusal of the order, which is impugned in this writ petition, shows that the Commissioner (A) has not given any reason for rejecting the plea put up by the petitioner of financial hardship. It has also not given any reason why according to him the revenue has a very strong case. In our opinion, considering that the Commissioner (A) is a quasi judicial authority, it is under an obligation to assign reasons for the conclusion that it has reached. 3. In the result, therefore, the petition succeeds. The order impugned in the writ petition is set aside. The Commissioner (A) is directed to decide the application filed by the petitioner for dispensing with the pre-deposit in accordance with law as expeditiously as possible. 4. Rule is made absolute in terms of this order. No costs. D.K. DESHMUKH, J. J.P. DEVADHAR, J.