https://www.taxtmi.com/caselaws?id=156130 A vested right of appeal under the Karnataka Sales Tax Act was held to include the incidental power to seek stay of recovery, because an appeal must remain effective and not be rendered nugatory in deserving cases. The amendment inserting section 22(3A) and altering section 22(5) was treated as impermissibly denying that stay power only for appeals under section 20, without sufficient rationale. For proceedings and appeals already commenced before 1 April 1988, the unamended law continued to apply, and stay applications had to be considered on their merits. The amendment was therefore struck down as invalid and ultra vires. en-us Sat, 21 Oct 1989 00:00:00 +0530 Fri, 13 Sep 2013 18:14:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156130 A vested right of appeal under the Karnataka Sales Tax Act was held to include the incidental power to seek stay of recovery, because an appeal must remain effective and not be rendered nugatory in deserving cases. The amendment inserting section 22(3A) and altering section 22(5) was treated as impermissibly denying that stay power only for appeals under section 20, without sufficient rationale. For proceedings and appeals already commenced before 1 April 1988, the unamended law continued to apply, and stay applications had to be considered on their merits. The amendment was therefore struck down as invalid and ultra vires. Case-Laws VAT and Sales Tax Sat, 21 Oct 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156130