Stay pending appeal remains available where the statutory bar does not expressly cover a Joint Commissioner's revisional order.

Section 21(6-A) of the A.P. General Sales Tax Act was construed as a limited stay bar applying only to the authorities and situations expressly covered by the text. Because the first appellate authority had remanded the assessment and no tax became payable under that order, and because the revisional order was passed by the Joint Commissioner under section 20(2), the statutory prohibition did not extend to that appeal. The Tribunal's power to grant stay was treated as incidental to its appellate jurisdiction, and conditional interim relief remained available where the legislature had not excluded it.

---

---

Issues: Whether section 21(6-A) of the A.P. General Sales Tax Act barred the Tribunal from granting stay pending appeal against an order passed by the Joint Commissioner in revision under section 20(2) of the Act.

Analysis: The embargo in section 21(6-A) applies where payment of tax and penalty becomes due in accordance with the order of the first appellate authority, or of the Deputy Commissioner suo motu under section 14(4-C), or in revision under section 20, and an appeal is preferred against such order. In the present case, the first appellate authority had set aside the assessment and remanded the matter, so no tax was payable under that order. The revisional order was passed by the Joint Commissioner under section 20(2), and the statutory text did not refer to that authority in the stay bar. The Court treated this omission as significant and held that the Tribunal's power to grant stay is incidental or ancillary to its appellate jurisdiction. A contrary view would leave the assessee without any forum for interim relief.

Conclusion: Section 21(6-A) did not bar grant of stay in an appeal against a revisional order passed by the Joint Commissioner under section 20(2) of the Act, and the Tribunal could grant conditional stay.

Ratio Decidendi: A statutory bar on stay pending appeal must be confined to the authorities and situations expressly covered by the provision, and the appellate tribunal retains incidental power to grant interim relief where the legislature has not excluded it.

---