Stay of tax recovery pending appeal requires statutory preconditions, prima facie case, and revenue protection before revisional interference.

Stay of tax recovery pending appeal may be granted only after examining the statutory preconditions, any required condonation of delay, the existence of a prima facie case, and the protection of revenue interest. The revisional court will not interfere unless the stay order discloses a jurisdictional error. On the facts described, the impugned order enhancing stay of recovery from 70% to 90% did not show such an error, and the revisionist had an effective remedy before the first appellate authority. Revisional interference was therefore declined, the stay order was left undisturbed, and the appeal was directed to be decided expeditiously in accordance with law.

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Issues: Whether the revisional court should interfere with the order enhancing stay of recovery of disputed tax, and whether the appellate authority could grant stay without first considering condonation of delay, compliance with statutory preconditions, prima facie case, and the interest of revenue.

Analysis: The revision arose from an order enhancing stay of recovery from 70 per cent to 90 per cent in a pending tax appeal. The order under challenge showed no clear finding that the delay in filing the appeal had been condoned, nor any recorded consideration of whether the appellant had satisfied the statutory preconditions for stay under the governing tax law. The authority granting stay was required to examine not only the assessee's financial position but also whether a strong prima facie case existed and whether the State's interest in revenue collection would be protected. Since the impugned order did not disclose a jurisdictional error and the revisionist had an effective remedy before the first appellate authority itself, revisional interference was unwarranted.

Conclusion: The request for interference was rejected and the revision was dismissed. The order enhancing stay of recovery was left undisturbed, and the first appellate authority was directed to decide the appeal expeditiously in accordance with law.

Ratio Decidendi: Stay of tax recovery pending appeal can be granted only after considering statutory conditions, condonation of delay where necessary, the existence of a prima facie case, and the protection of revenue interest; revisional interference is not warranted absent jurisdictional error.

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