STATE OF ORISSA Vs. MEMBER SALES TAX TRIBUNAL

JUDGEMENT

(1.) OPPOSITE party No. 2 was assessed to sales tax. It preferred appeals against the orders of assessment before the Commissioner of Sales Tax. The appeals were dismissed. Second appeals were preferred before the Sales Tax Tribunal. During the pendency of the second appeals the Tribunal granted an interim stay on 30th March, 1970. The writ application was filed on 2nd April, 1970, challenging the jurisdiction of the Tribunal to grant stay during the pendency of the second appeal.

(2.) THE only point for consideration is whether the Tribunal has the power to grant stay.

(3.) THE Orissa Sales Tax (Amendment) Act, 1957 (Orissa Act 20 of 1957) (hereinafter to be referred to as the 1957 Act) brought an amendment regarding the constitution and powers of the Tribunal. For section 3 of the 1947 Act, a new section 3 was substituted. Section 3 (2) after substitution runs thus :