https://www.taxtmi.com/caselaws?id=157401 A statutory appellate tribunal may exercise implied incidental or ancillary power to stay further proceedings arising from a remand order, even where the Tamil Nadu General Sales Tax Act, 1959 contains no express stay provision. The reasoning is that appellate jurisdiction carries the authority to do all acts necessary to make that jurisdiction effective and to prevent the appeal from being rendered nugatory, unless the statute expressly excludes such power. On that basis, a request for stay of remand proceedings could fall within the Tribunal's ancillary jurisdiction, and the contrary view was held unsustainable. en-us Fri, 07 Jan 1994 00:00:00 +0530 Fri, 04 Oct 2013 18:45:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157401 A statutory appellate tribunal may exercise implied incidental or ancillary power to stay further proceedings arising from a remand order, even where the Tamil Nadu General Sales Tax Act, 1959 contains no express stay provision. The reasoning is that appellate jurisdiction carries the authority to do all acts necessary to make that jurisdiction effective and to prevent the appeal from being rendered nugatory, unless the statute expressly excludes such power. On that basis, a request for stay of remand proceedings could fall within the Tribunal's ancillary jurisdiction, and the contrary view was held unsustainable. Case-Laws VAT and Sales Tax Fri, 07 Jan 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157401