Incidental appellate power permits stay of auction proceedings pending appeal against confiscation under sales tax law.

The appellate power under section 19 of the A.P. General Sales Tax Act, 1957 was held to include incidental authority to grant stay of auction proceedings pending appeal against a confiscation order under section 28(6) read with rule 48(1). Because the Act was silent on interim relief in such appeals, the absence of an express stay provision did not negate that power; the right of appeal was treated as carrying all reasonable and necessary incidental powers to make it effective. The appellate authority could therefore stay the auction until disposal of the appeal.

---

---

Issues: Whether the appellate authority under section 19 of the A.P. General Sales Tax Act, 1957 had implied power to grant stay of auction proceedings arising from an order of confiscation passed under section 28(6) read with rule 48(1) of the A.P. General Sales Tax Rules, 1957 pending the appeal.

Analysis: The right of appeal under section 19 was treated as wide enough to include powers incidental and necessary to make that right effective. Since the Act was silent on interim relief in appeals against confiscation orders, the absence of an express provision for stay did not exclude such power. The Court applied the principle that an express statutory grant carries with it by necessary implication all reasonable and incidental powers needed for effective exercise of the appellate jurisdiction, and relied on the Supreme Court's approach to analogous appellate powers.

Conclusion: The appellate authority did have the power to stay auction proceedings pending disposal of the appeal against confiscation.

---