https://www.taxtmi.com/caselaws?id=150334 Section 39-A(2) vested discretionary power in the appellate, revising or reviewing authority to stay collection of tax pending appeal or revision. A refusal to grant stay may be open to objection if the authority does not disclose the basis for declining to exercise that discretion. On the facts, the assessee was first required to furnish security before stay was considered, but security was not furnished; the authority was therefore entitled to refuse stay. The challenge to the refusal failed and the petitions were dismissed. en-us Mon, 12 Mar 1973 00:00:00 +0530 Mon, 13 May 2013 14:10:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150334 Section 39-A(2) vested discretionary power in the appellate, revising or reviewing authority to stay collection of tax pending appeal or revision. A refusal to grant stay may be open to objection if the authority does not disclose the basis for declining to exercise that discretion. On the facts, the assessee was first required to furnish security before stay was considered, but security was not furnished; the authority was therefore entitled to refuse stay. The challenge to the refusal failed and the petitions were dismissed. Case-Laws VAT and Sales Tax Mon, 12 Mar 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150334