TaxTMI Login
AI Drafter - (New and Powerful) ✕
Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
Just a moment...
AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
Issues: Whether, while exercising appellate power under section 24 of the Karnataka Sales Tax Act, 1957, the High Court has inherent power to stay the operation of the order appealed against.
Analysis: The appellate scheme of the Act specifically deals with payment of tax pending appeal and revision. Section 24 incorporates the stay-related mechanism from section 23(6), which requires tax to be paid according to the assessment and permits adjustment only in accordance with the High Court's directions in revision. The parallel provisions in section 20 and section 22(5) also regulate the grant of interim protection by making it subject to statutory conditions and security. Reading the scheme as a whole, the Court held that the legislature had expressly controlled the power to stay and that no inherent power could be implied merely from appellate jurisdiction. The reliance on the principle of incidental and ancillary powers was rejected because the statutory language left no scope for such implication.
Conclusion: The High Court has no inherent power to stay the operation of an order appealed against while exercising appellate jurisdiction under section 24 of the Karnataka Sales Tax Act, 1957; the stay applications were not maintainable and were dismissed.
TaxTMI 
