https://www.taxtmi.com/caselaws?id=156143 Section 31 and rule 31(2) did not create a condition precedent requiring an assessee to furnish a security bond before seeking stay from the appellate authority. In the absence of statutory power to impose that prerequisite, refusal to entertain the stay applications was unsustainable. The rejection on that ground was set aside, and the appellate authority was directed to consider the stay applications on merits and in accordance with law. en-us Thu, 14 Sep 1989 00:00:00 +0530 Sat, 14 Sep 2013 12:09:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156143 Section 31 and rule 31(2) did not create a condition precedent requiring an assessee to furnish a security bond before seeking stay from the appellate authority. In the absence of statutory power to impose that prerequisite, refusal to entertain the stay applications was unsustainable. The rejection on that ground was set aside, and the appellate authority was directed to consider the stay applications on merits and in accordance with law. Case-Laws VAT and Sales Tax Thu, 14 Sep 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156143