https://www.taxtmi.com/caselaws?id=156153 The appellate power under section 19 of the A.P. General Sales Tax Act, 1957 was held to include incidental authority to grant stay of auction proceedings pending appeal against a confiscation order under section 28(6) read with rule 48(1). Because the Act was silent on interim relief in such appeals, the absence of an express stay provision did not negate that power; the right of appeal was treated as carrying all reasonable and necessary incidental powers to make it effective. The appellate authority could therefore stay the auction until disposal of the appeal. en-us Fri, 12 Aug 1988 00:00:00 +0530 Sat, 14 Sep 2013 12:48:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156153 The appellate power under section 19 of the A.P. General Sales Tax Act, 1957 was held to include incidental authority to grant stay of auction proceedings pending appeal against a confiscation order under section 28(6) read with rule 48(1). Because the Act was silent on interim relief in such appeals, the absence of an express stay provision did not negate that power; the right of appeal was treated as carrying all reasonable and necessary incidental powers to make it effective. The appellate authority could therefore stay the auction until disposal of the appeal. Case-Laws VAT and Sales Tax Fri, 12 Aug 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156153