Stay of tax recovery: extension conditioned on deposit or security and tribunal satisfaction within aggregate time limit. Amendment conditions stays under section 254(2A) by requiring the assessee to deposit at least twenty per cent. of the tax, interest, fee, penalty or furnish equal security for the stay to operate. Extensions of stay by the Appellate Tribunal are permitted only where the assessee applies, has complied with the deposit-or-security requirement and the Tribunal is satisfied the delay is not attributable to the assessee; the total period of original stay and extensions is capped at three hundred and sixty-five days, with disposal required within that period.