Interim stay refused where no prima facie infirmity was shown in the Commissioner's order pending appeal

Interim stay of the appellate order was refused because the Tribunal found no prima facie infirmity in the Commissioner's view on the material then available. As a result, the operation of the order was not suspended pending appeal, and the substantive appeal was left for hearing in due course.

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Issues: Whether stay of operation of the appellate order should be granted pending hearing of the appeal.

Analysis: The Tribunal found that the Commissioner's view, supported by the material then before it, did not disclose any prima facie infirmity warranting suspension of the order. The request for stay was therefore declined at the interim stage, with the appeal left to be heard in due course.

Conclusion: Stay of the order was rejected.

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