Interlocutory writ stay orders are not appealable when they do not amount to final orders; remedy lies in early disposal before the single Judge.

An interlocutory writ order granting interim stay of tax collection, subject to deposit and security conditions, was treated as non-appealable because it did not amount to a final order. The proper remedy identified was to seek early disposal of the original writ petition before the single Judge. On that basis, the writ appeal was held not maintainable and dismissed in limine.

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Issues: Whether a writ appeal lay against an interlocutory order passed in the writ petition.

Analysis: The impugned order merely granted an interim stay of collection of tax subject to conditions regarding deposit and security. As it was only an interlocutory order, it did not attain the character of an appealable final order. The proper course was to seek expeditious disposal of the original petition before the single Judge.

Conclusion: The writ appeal was not maintainable and was dismissed in limine.

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