9911796707
TMI Blog1988 (8) TMI 408X X X X Extracts X X X X X X X X Extracts X X X X ..... sel 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 on the ground that since there is no provision in the A.P. General Sales Tax Act, 1957, it has no powers to st ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... grieved 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 order dated 9th August, 1988, passed the aforesaid order declining to stay the auction on the ground that it has no s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ending 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 appeal. In regard to appeals preferred under section 28, sub-section (6) of the Act, there is no provision as to what th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 section 19 of the Act against an order of confiscation carries with it the power to the appellate authority to exercise a ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
