High Court Of Patna
Agricultural Produce Market Committee vs. CIT & Ors.
Section 251
Nagendra Rai, Actg. C.J. & S.N. Hussain, J.
CWJC No. 3745 of 2005
23rd March, 2005
JUDGMENT
By the court :
Heard learned counsel for the petitioner and learned counsel for the IT Department.
2. Admittedly, the appeal is pending. It is stated by learned counsel for the petitioner that when prayer for stay was made during pendency of the appeal, an oral observation was made by the appellate authority that the appellate authority has no power to grant stay. Once the appeal is pending, every Court has power to pass an order of stay to do justice otherwise there will be miscarriage of justice in some cases. The matter is settled that the appellate authority, even in the absence of a specific provision, has power vested in it by virtue of being an authority to grant stay in appropriate cases. It is one thing to say whether stay is to be granted or not but to say that the appellate authority has no power to grant stay, in our view, does not appear to be correct one.
Accordingly, if the proper application is filed before the appellate authority, the appellate authority will exercise its discretion and pass a speaking order in accordance with law. However, the interim stay granted by this Court will be valid till the stay matter is disposed off by the appellate authority.
With the aforesaid observation, the writ application stands disposed off.
[Citation : 279 ITR 371]
