Stay of execution of orders

(1) A revenue officer who has passed any order or his successor-in-office may, at any time before the expiry of the period prescribed for appeal or revision, direct the execution of such order to be stayed for such time as may be requisite for filling an appeal or revision and obtaining a stay order from the appellate or revisional authority. (2) The appellate or revisional authority may, at any time direct the execution of the order appealed from or against which a revision is made to be stayed for such time as it may think fit. (3) The authority exercising the powers conferred by section 33 or section 34 may direct the execution of the order under revision or review to be stayed for such time as it may think fit. (4) The revenue officer or other authority directing the execution of an order to be stayed may impose such condition, or order such security to be furnished, as he or it thinks fit. (5) No order directing the stay of execution of any order shall be passed expect in accordance with the provisions of this section.