(1)A Revenue Officer who has passed an order or his successor in office, may at any time before the expiry of the period prescribed for appeal, direct the execution of such order to be stayed for such time as may be requisite for filing the appeal and obtaining a stay order from the appellate authority.(2)The appellate authority may, at any time, direct that the execution of the order appealed from, be stayed for such time as it may think fit, or till the decision of the appeal, whichever is earlier and may on sufficient cause being shown, cancel or vary such order made directing stay.(3)No order directing the stay of execution of any order shall be passed except in accordance with the provisions of this section.
