1984 (6) TMI 230

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.....K. Pattekar, for the Respondents. ORDER The prayer in this stay application reads : "that pending the application of the applicant for referring the matter to High Court, the implementation and/or enforcement and/or execution of the said order of the Tribunal should be stayed and the respondent should be ordered and directed to not to initiate any recovery proceedings of the said amounts in....

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..... Shri Jain frankly admitted that he could not lay his, hand on any decision of any High Court in support of his contention. 2. Shri Pattekar for the Respondent Collector opposed the application. He contended that in the absence of a specific provision for grant of stay the Tribunal has no jurisdiction to grant stay. He, therefore, submitted that the application may be rejected. 3.&emsp....

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.... disposed of. The appeal is always considered as a continuation of the original proceedings but the same cannot be said of the reference application. It is an independent proceedings. The statute in my view should specifically confer a power to the Tribunal to grant stay of the execution of its own order. It may be stated here that the Act does not provide for an appeal against the order passed by....

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....ence by the court which imposed the sentence. Thus even the courts were not exercising inherent power in the matter of grant of stay of execution of decree or suspension of sentence. Section 265 of Income-tax Act provides that tax shall be payable notwithstanding a pendency of reference in the High Court. It may be pointed out that under the Income-tax Act pre-deposit of tax is not a condition pre....