https://www.taxtmi.com/caselaws?id=149870 A statutory tribunal of limited jurisdiction can exercise only powers conferred by the enactment, and any implied power must be incidental to effective appellate jurisdiction. Before the 1968 amendment, the Sales Tax Tribunal could rely on incidental stay power in second appeal because no express stay mechanism existed. After section 13(5) was amended to confer express stay authority on the Commissioner, implying the same power in the Tribunal was no longer justified and would undermine the statutory time limit and the express proviso. The Tribunal was therefore held to have no implied power to grant stay during the pendency of the second appeal, and the stay order was liable to be quashed. en-us Thu, 19 Aug 1971 00:00:00 +0530 Sat, 04 May 2013 15:59:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149870 A statutory tribunal of limited jurisdiction can exercise only powers conferred by the enactment, and any implied power must be incidental to effective appellate jurisdiction. Before the 1968 amendment, the Sales Tax Tribunal could rely on incidental stay power in second appeal because no express stay mechanism existed. After section 13(5) was amended to confer express stay authority on the Commissioner, implying the same power in the Tribunal was no longer justified and would undermine the statutory time limit and the express proviso. The Tribunal was therefore held to have no implied power to grant stay during the pendency of the second appeal, and the stay order was liable to be quashed. Case-Laws VAT and Sales Tax Thu, 19 Aug 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149870