https://www.taxtmi.com/caselaws?id=127359 A statutory right of appeal carries implied ancillary powers necessary to make the appeal effective, including authority to stay proceedings that would otherwise defeat the appeal. The tribunal, while entertaining an appeal under section 22B of the C.P. and Berar Sales Tax Act, 1947, could therefore preserve the subject-matter in dispute and prevent the appellate remedy from becoming nugatory. Applying the broader principle that procedural powers exist to secure justice and avoid abuse of process, the court treated the stay power as inherent in the appellate jurisdiction. The refusal to grant stay of the reassessment proceedings was unsustainable, and the stay refusals were set aside. en-us Wed, 30 Mar 1955 00:00:00 +0530 Thu, 07 Mar 2013 18:22:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127359 A statutory right of appeal carries implied ancillary powers necessary to make the appeal effective, including authority to stay proceedings that would otherwise defeat the appeal. The tribunal, while entertaining an appeal under section 22B of the C.P. and Berar Sales Tax Act, 1947, could therefore preserve the subject-matter in dispute and prevent the appellate remedy from becoming nugatory. Applying the broader principle that procedural powers exist to secure justice and avoid abuse of process, the court treated the stay power as inherent in the appellate jurisdiction. The refusal to grant stay of the reassessment proceedings was unsustainable, and the stay refusals were set aside. Case-Laws VAT and Sales Tax Wed, 30 Mar 1955 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127359