Tribunal power to grant interim stay on tax recovery upheld, making writ relief unavailable where statutory appeal existed.

The Tribunal's appellate jurisdiction was treated as wide enough to include interim protection against recovery of disputed tax. Section 39(6) of the Kerala General Sales Tax Act, 1963 was read as permitting orders regulating payment and recovery, and the power to grant stay was also regarded as incidental and ancillary to effective appellate jurisdiction. Because that statutory remedy was available, the writ court should not be invoked under Article 226 to obtain the same relief. The Tribunal could therefore grant interim stay or similar protective orders, and the writ petition was not maintainable for that purpose.

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Issues: Whether the Appellate Tribunal had power, pending an appeal against an order of suo motu revision, to grant interim relief staying recovery of tax and further proceedings, and whether the writ court should interfere when such a statutory remedy was available.

Analysis: The appellate jurisdiction conferred on the Tribunal was held to be of wide amplitude. Section 39(6) of the Kerala General Sales Tax Act, 1963, though expressed in terms of directions regarding payment of tax, was treated as sufficient to enable the Tribunal to regulate recovery of the disputed amount by interim orders. Independently of the express provision, the power to grant stay was treated as incidental and ancillary to the exercise of appellate jurisdiction and necessary to make the appeal effective. Since the Tribunal could grant appropriate interim relief, the petitioner was not entitled to bypass that remedy and invoke Article 226 of the Constitution of India for a stay of recovery.

Conclusion: The Tribunal had the power to grant interim stay or similar protective orders, and the writ petition was not maintainable to secure that relief.

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