https://www.taxtmi.com/caselaws?id=156937 The statutory right of appeal may be regulated by the Legislature, including by withdrawing an ancillary power such as stay, so long as the appeal itself remains intact. The power to grant stay is not an inherent or indispensable part of appellate jurisdiction, and an express statutory bar removing that power in second appeals was held constitutionally permissible. The classification between first appeals and second appeals was treated as a valid legislative distinction and not discriminatory under article 14. The amended sub-sections (3A) and (5) of section 22 of the Karnataka Sales Tax Act, 1957, were therefore upheld, and the challenge to the withdrawal of stay power failed. en-us Mon, 21 Jan 1991 00:00:00 +0530 Thu, 26 Sep 2013 14:47:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156937 The statutory right of appeal may be regulated by the Legislature, including by withdrawing an ancillary power such as stay, so long as the appeal itself remains intact. The power to grant stay is not an inherent or indispensable part of appellate jurisdiction, and an express statutory bar removing that power in second appeals was held constitutionally permissible. The classification between first appeals and second appeals was treated as a valid legislative distinction and not discriminatory under article 14. The amended sub-sections (3A) and (5) of section 22 of the Karnataka Sales Tax Act, 1957, were therefore upheld, and the challenge to the withdrawal of stay power failed. Case-Laws VAT and Sales Tax Mon, 21 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156937