Tribunal's power to stay remand proceedings upheld where the statutory bar covered only tax and penalty recovery.

Section 21(6-A) of the Andhra Pradesh General Sales Tax Act, 1957 bars stay only of payment of tax and penalty due under specified appellate or revisional orders, and it does not extend to every interim or interlocutory relief. The Sales Tax Appellate Tribunal therefore retained jurisdiction to stay further proceedings arising from an appellate remand, because those proceedings were not for recovery of tax or penalty. The statutory restriction could not be enlarged by implication, and the earlier Division Bench ruling was confined to its facts. The stay order was consequently valid and not without jurisdiction.

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Issues: Whether the Sales Tax Appellate Tribunal had power under section 21(6-A) of the Andhra Pradesh General Sales Tax Act, 1957, to grant stay of further proceedings pursuant to an order of remand passed by the appellate authority.

Analysis: Section 21(6-A) places an embargo only on stay of payment of tax and penalty due in accordance with the specified appellate or revisional orders. The prohibition does not extend to all interim or interlocutory orders and does not exclude the Tribunal's power to grant stay of further proceedings consequent upon a remand, where such proceedings are not for recovery of tax or penalty. The statutory restriction cannot be enlarged by reading into it a further limitation that the Tribunal lacks power to grant any other interim relief. The earlier Division Bench decision was read in its proper context and not as negativing such power in the present situation.

Conclusion: The Tribunal had jurisdiction to grant stay of further proceedings pursuant to the remand order, and the impugned stay order was not illegal or without jurisdiction.

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