JUDGMENT

MISRA, C.J. - 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. By the Orissa Sales Tax (Amendment) Act, 1954 (Orissa Act 1 of 1955) (hereinafter to be referred to as the 1955 Act), a Sales Tax Tribunal was constituted. Section 3-B dealt with the constitution of the Tribunal and its powers and functions. By section 9 of that Act, section 23(3) of the Orissa Sales Tax Act, 1947 (Orissa Act 14 of 1947) (hereinafter to be referred to as the 1947 Act) was substituted. In section 23(3)(b) the following provision was made :

"23. (3)(b) Notwithstanding that an appeal has been preferred under clause (a) the tax or the penalty due shall be paid in accordance with the a