1. The Excise and Taxation Commissioner, Patiala, and the District Excise and Taxation Officer, Ferozepore, have filed this appeal under Clause 10 of the Letters Patent, against the judgment and order of the learned Single Judge of this court in Civil Writ No. 3130 of 1969 decided on 19th January, 1970.

2. The short question that requires determination in this appeal is whether an appellate authority under the Punjab General Sales Tax Act, 1948 (herein after referred to as the Act), has or has no power to grant a stay in respect of the recovery of the amount of tax during the pendency of the appeal.

3. It was contended by Mr. Kang, learned counsel for the appellants, that under Sub-section (5) of Section 20 of the Act, no power is vested in an appellate authority to grant stay during the pendency of an appeal and that in the absence of a specific provision, power of staying the recovery proceed ings cannot legally be exercised. On the other hand, it was contended by Mr. R.L. Aggarwal, learned counsel for the respondents/that the proviso to Sub-section (5) of Section 20 clearly indicates that power of stay exists in the appellate authority. The learned counsel, however, furt