https://www.taxtmi.com/caselaws?id=190092 Section 45(7) of the Delhi Sales Tax Act, 1975 was construed as an express bar on staying recovery of tax and penalty once the Appellate Tribunal has determined liability and a reference is pending before the High Court. The majority treated stay as incidental to appellate jurisdiction under section 45(5), but not available in referential proceedings under section 45, and held that section 151 CPC could not override the statutory prohibition. It was therefore stated that the High Court cannot grant stay of recovery pending a reference or an application under section 45(2). One judge dissented, taking a broader view of the court's powers. en-us Fri, 26 Sep 1980 00:00:00 +0530 Mon, 06 Feb 2017 10:32:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190092 Section 45(7) of the Delhi Sales Tax Act, 1975 was construed as an express bar on staying recovery of tax and penalty once the Appellate Tribunal has determined liability and a reference is pending before the High Court. The majority treated stay as incidental to appellate jurisdiction under section 45(5), but not available in referential proceedings under section 45, and held that section 151 CPC could not override the statutory prohibition. It was therefore stated that the High Court cannot grant stay of recovery pending a reference or an application under section 45(2). One judge dissented, taking a broader view of the court's powers. Case-Laws VAT and Sales Tax Fri, 26 Sep 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190092