https://www.taxtmi.com/caselaws?id=159885 Under the Karnataka Sales Tax Act, 1957, appellate jurisdiction under section 24 does not carry any inherent power to stay the operation of the order appealed against. The statutory scheme separately regulates payment of tax pending appeal and revision, including the stay mechanism under section 23(6), and also subjects interim protection under sections 20 and 22(5) to statutory conditions and security. Read as a whole, the Act was treated as expressly controlling stay powers, leaving no scope to imply incidental or ancillary authority beyond the text. The stay applications were therefore not maintainable and were dismissed. en-us Mon, 21 Sep 1998 00:00:00 +0530 Tue, 03 Dec 2013 15:48:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159885 Under the Karnataka Sales Tax Act, 1957, appellate jurisdiction under section 24 does not carry any inherent power to stay the operation of the order appealed against. The statutory scheme separately regulates payment of tax pending appeal and revision, including the stay mechanism under section 23(6), and also subjects interim protection under sections 20 and 22(5) to statutory conditions and security. Read as a whole, the Act was treated as expressly controlling stay powers, leaving no scope to imply incidental or ancillary authority beyond the text. The stay applications were therefore not maintainable and were dismissed. Case-Laws VAT and Sales Tax Mon, 21 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159885