https://www.taxtmi.com/caselaws?id=149909 The right to obtain a stay of recovery of tax, fee or penalty is distinct from the statutory right of appeal and is not an inherent or integral component of that right. Curtailing a revisional authority's power to grant stay therefore does not remove or render the appellate remedy illusory. An amended stay regime reducing that power and imposing conditions on stay applications may govern a pending stay application, because filing an appeal creates no vested right to the earlier stay mechanism. The challenge to the amended regime failed, and the petition was dismissed with costs. en-us Thu, 25 Feb 1971 00:00:00 +0530 Mon, 06 May 2013 12:01:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149909 The right to obtain a stay of recovery of tax, fee or penalty is distinct from the statutory right of appeal and is not an inherent or integral component of that right. Curtailing a revisional authority's power to grant stay therefore does not remove or render the appellate remedy illusory. An amended stay regime reducing that power and imposing conditions on stay applications may govern a pending stay application, because filing an appeal creates no vested right to the earlier stay mechanism. The challenge to the amended regime failed, and the petition was dismissed with costs. Case-Laws VAT and Sales Tax Thu, 25 Feb 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149909