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Issues: (i) whether recovery pursuant to the assessment order should be stayed pending disposal of the appeal before the appellate tribunal; (ii) whether a direction should be issued for expeditious disposal of the pending appeal.
Issue (i): whether recovery pursuant to the assessment order should be stayed pending disposal of the appeal before the appellate tribunal.
Analysis: The relief against recovery was granted in the interests of justice, but only on a conditional basis. The stay was linked to a substantial deposit by the petitioner, and failure to comply would result in vacation of the interim protection.
Conclusion: The petitioner was granted conditional stay of recovery pending disposal of the appeal.
Issue (ii): whether a direction should be issued for expeditious disposal of the pending appeal.
Analysis: The pending appeal before the tribunal was directed to be taken up and decided at the earliest, with a fixed outer time limit for disposal.
Conclusion: A direction for expeditious disposal of the appeal was issued.
Final Conclusion: The petition was disposed of with conditional interim protection against recovery and a binding direction for early disposal of the appeal.
Ratio Decidendi: In appropriate cases, interim protection against recovery pending appeal may be granted on a conditional deposit basis, along with a direction for expeditious appellate disposal.
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