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Issues: Whether the stay order directing deposit of 50% of the disputed tax required interference, and whether the appellate authority should be directed to dispose of the appeal expeditiously.
Analysis: The stay order referred to the earlier judgment relied on by the petitioner, but gave no reasons for declining full stay. In the circumstances, interference was warranted, and the pending appeal required early disposal with protection against recovery proceedings meanwhile.
Outcome: The stay order was quashed, the appellate authority was directed to dispose of the appeal within two months, and recovery proceedings were kept in abeyance till then.