https://www.taxtmi.com/caselaws?id=154788 A revision petition found to be not maintainable could not support continuation of an interim stay of recovery proceedings after dismissal. The High Court held that the statutory power to stay recovery under section 14(5) of the Rajasthan Sales Tax Act, 1954 operated only during the pendency of a maintainable revision and ceased once the revision was dismissed as not maintainable. The direction extending the stay until disposal of a possible appeal was therefore invalid, as the authority lacked jurisdiction to keep the stay alive beyond the life of the revision petition. The reference was answered against the assessee and in favour of the Revenue. en-us Wed, 07 Mar 1984 00:00:00 +0530 Tue, 27 Aug 2013 14:36:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154788 A revision petition found to be not maintainable could not support continuation of an interim stay of recovery proceedings after dismissal. The High Court held that the statutory power to stay recovery under section 14(5) of the Rajasthan Sales Tax Act, 1954 operated only during the pendency of a maintainable revision and ceased once the revision was dismissed as not maintainable. The direction extending the stay until disposal of a possible appeal was therefore invalid, as the authority lacked jurisdiction to keep the stay alive beyond the life of the revision petition. The reference was answered against the assessee and in favour of the Revenue. Case-Laws VAT and Sales Tax Wed, 07 Mar 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154788