https://www.taxtmi.com/caselaws?id=148418 Under the Mysore Sales Tax Act, the appellate authority could exercise discretion to stay recovery only on sufficient security furnished in the prescribed form, and the prescribed rule authorised personal security, property security, or a bank guarantee. Because Rule 30-B had come into force before the stay request was considered, the Deputy Commissioner was competent to insist on a bank guarantee even though it was not in force when the returns were filed. The rule was treated as regulating the manner of security and not as impairing the right of appeal, so the security condition was valid against the assessee. en-us Mon, 29 Jul 1968 00:00:00 +0530 Fri, 26 Apr 2013 18:10:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148418 Under the Mysore Sales Tax Act, the appellate authority could exercise discretion to stay recovery only on sufficient security furnished in the prescribed form, and the prescribed rule authorised personal security, property security, or a bank guarantee. Because Rule 30-B had come into force before the stay request was considered, the Deputy Commissioner was competent to insist on a bank guarantee even though it was not in force when the returns were filed. The rule was treated as regulating the manner of security and not as impairing the right of appeal, so the security condition was valid against the assessee. Case-Laws VAT and Sales Tax Mon, 29 Jul 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148418