Statutory power to stay refund pending appeal remains effective until refund is actually completed, even after voucher issuance.

Under the Tamil Nadu General Sales Tax framework, the appellate authority's express power to stay refund pending appeal continues until the refund is actually effected. Although a refund voucher had been issued following appellate relief, the refund had not been completed because the voucher was not encashed and a stop-payment order had been issued. The statutory scheme under rule 32(2), section 24(4) and section 39-A(2) therefore allowed stay of the refund during the revenue's appeal, and the separate wider power under section 36(5) did not displace that distinct jurisdiction. The challenge to the stay order failed.

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Issues: Whether the Appellate Tribunal had jurisdiction under section 39-A(2) of the Tamil Nadu General Sales Tax Act, 1959 to stay refund of excess tax pending the revenue's appeal, even after a refund voucher had been issued but before encashment.

Analysis: The statutory scheme under rule 32(2) of the Tamil Nadu General Sales Tax Rules, 1959 and section 24(4) of the Tamil Nadu General Sales Tax Act, 1959 requires the assessing authority to give effect to appellate relief by refunding excess tax, while section 39-A specifically empowers the appropriate appellate, revisional or reviewing authority to stay such refund pending disposal of the relevant proceedings. The wider power under section 36(5) stood displaced, but that did not affect the distinct power under section 39-A(2). The refund had not been completed because the voucher had not been encashed and a stop-payment order had been issued, so the refund had not actually taken effect.

Conclusion: The Tribunal had jurisdiction to stay the refund, and the challenge to the stay order failed.

Ratio Decidendi: Where a statute expressly confers power on an appellate authority to stay refund pending appeal, that power continues until the refund is actually effected, and issuance of a refund voucher by itself does not bar the exercise of that statutory jurisdiction.

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