1988 (8) TMI 408

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.... Court was delivered by YOGESHWAR DAYAL, C.J.-Heard both the counsel, viz., Sri B.A. Padmanabha Rao, counsel for the petitioner and Sri A. Venkataramana, Government Pleader. This writ petition is directed against an order dated 9th August, 1988, passed by the Appellate Deputy Commissioner (Commercial Taxes), Punjagutta Division, Hyderabad, dismissing an application for stay filed before it o....

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....fiscation the Commercial Tax Officer fixed 17th August, 1988, for auction of the goods.   The petitioner, aggrieved by the order of confiscation dated 30th July, 1988, preferred an appeal under section 19 of the Act to the appellate authority and also filed an application for stay of auction of the abovesaid goods fixed for 17th August, 1988. The appellate authority, has, by the impugned o....

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....one such unlimited right of appeal to the appellate authority is to pass orders as it may deem to think fit while suspending the orders. So far as the assessments are concerned, there is an elaborate provision as to what the appellate authority can do, and also in relation to assessment of tax, the appellate authority has also the power to stay collection of disputed tax pending disposal of the ap....

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.... effective. The powers which have been conferred by section 254 on the Appellate Tribunal with widest possible amplitude must carry with them by necessary implication all powers and duties incidental and necessary to make the exercise of those powers fully effective. In view of the pronouncement of the Supreme Court, we are inclined to take the view that the unlimited right of appeal given by s....