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(Appeal by special leave from the judgment and order of the Kerala High Court, dated September 27, 1965, in O. P. No. 688 of 1965). Income-tax----Appellate Tribunal-Scope of powers Power to grant stay of recovery proceedings pending appeal-Incidental and ancillary powers by- implication-Indian Income-tax Act, 1961, S. 254. Section 254 of the Indian Income-tax Act, 1961, which confers on the Appellate Tribunal powers of the widest amplitude in dealing with appeals before it, grants by implication the power of doing all such acts, or employing such means, as are essentially necessary to its execution. The statutory power under section 254 carries with it the duty in proper cases to make such orders for staying recovery proceedings pending an appeal before the Tribunal, as will prevent the appeal, if successful, from being rendered nugatory. It is firmly established that an express grant of statutory power carries with it by necessary implication the authority to use all reasonable means to make such grant effective. Dictum : The power of stay is not likely to be exercised in a routine way or as a matter of course in view of the special nature of taxation and revenue laws. Only when a strong prima facie case is made out will the Tribunal consider whether to stay the recovery proceedings. Stay will be granted only in deserving, and appropriate cases, where the 'Tribunal is satisfied that the entire purpose of the appeal will be frustrated or rendered nugatory by allowing the recovery proceedings to continue during the pendency of the appeal before it.                                                                                                                       JUDGMENT GROVER, J.----The short but important question which is involved in this appeal by special leave from a judgment of the Kerala High Court is whether the Income-tax Appellate Tribunal has the power,…