TMI Blog1984 (6) TMI 230X X X X Extracts X X X X X X X X Extracts X X X X ..... on 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 view of the said order of the Tribunal. Shri Jain, learned Advocate for the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. Considered the submissions made on both sides. The Central Excises and Salt Act, 1944 (to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s 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 a Regional Bench. It no doubt provides for a reference being made to the High Court on a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erent 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 precedent to hear the appeal by the Tribunal. Even then it is provided in Section 265 of that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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