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TMI Blog1955 (3) TMI 13X X X X Extracts X X X X X X X X Extracts X X X X ..... d Berar Sales Tax Act, 1947. They were assessed to sales tax which was duly paid by them. The Commissioner of Sales Tax, however, reopened the assessment under section 22B of the Act and remitted the case to the Regional Assistant Commissioner of Sales Tax, Amravati, for making a fresh assessment. Against the order of the Commissioner of Sales Tax, the petitioners have appealed to the Board of Rev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cessary for the proper disposal of the appeal. The law on the subject is laid down in Maxwell on the Interpretation of Statutes, 10th edition, on page 361 in the following terms: "Where an Act confers a jurisdiction, it impliedly also grants the power of doing all such acts, or employing such means, as are essentially necessary to its execution. Cui jurisdictio explicari non potuit." 4.. The ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch onerous results is Prima facie untenable. 5.. It is no doubt true that in the Code of Civil Procedure, there is a specific provision, namely, section 151, relating to the inherent powers of Courts. But that section does not create any new right and (1) (1869) L.R. 4 H.L. 100 at p. 122. only enunciates the powers which are exercisable by Courts for the ends of justice or to prevent the abuse o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are accordingly allowed. The orders of the Board of Revenue dated 18th September, 1954, rejecting the applica- tions for stay of proceedings before the Regional Assistant Commis- sioner of Sales Tax, Amravati, are set aside and the cases are remitted for adjudication in accordance with law. In the circumstances of the case, there shall be no order as to costs. The outstanding amounts of security s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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