https://www.taxtmi.com/caselaws?id=162075 Where a taxing statute confers revisional or appellate power in wide terms and does not expressly prohibit interim relief, the court may grant stay of recovery as an incidental and ancillary power necessary to make its jurisdiction effective. The Karnataka Sales Tax Act contained no prohibition against such relief; section 23(6) only prevented automatic suspension on filing revision, and did not bar a judicial stay. Section 13(3) and its proviso also contemplated interim orders in revision and abeyance of recovery until disposal. Accordingly, the High Court had power to stay recovery pending revision under section 23 or appeal under section 24. en-us Thu, 10 Jun 2004 00:00:00 +0530 Sat, 15 Feb 2014 16:27:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162075 Where a taxing statute confers revisional or appellate power in wide terms and does not expressly prohibit interim relief, the court may grant stay of recovery as an incidental and ancillary power necessary to make its jurisdiction effective. The Karnataka Sales Tax Act contained no prohibition against such relief; section 23(6) only prevented automatic suspension on filing revision, and did not bar a judicial stay. Section 13(3) and its proviso also contemplated interim orders in revision and abeyance of recovery until disposal. Accordingly, the High Court had power to stay recovery pending revision under section 23 or appeal under section 24. Case-Laws VAT and Sales Tax Thu, 10 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162075