Delayed tax appeal relief may be structured with time-bound condonation, conditional stay, and partial deposit protection.

In a delayed tax appeal, the writ court may regulate interim relief by fixing a time-bound decision on the condonation application and, if delay is condoned, an early hearing of the stay petition. A separate mandamus to decide the stay petition immediately is not warranted where the delay application has not yet been properly dealt with, and protection against recovery may be made conditional on a reasonable part-payment depending on the facts, including the assessee's conduct and delay in approaching the appellate forum. The earlier directions were modified to require decision on condonation within a fixed time, stay consideration only after condonation, and recovery to remain in abeyance on deposit of one-third of the demand.

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Issues: Whether, in a delayed tax appeal, the writ court could direct expeditious consideration of the condonation application and, upon condonation, direct early disposal of the stay petition while keeping recovery in abeyance on deposit of part of the demand.

Analysis: The appeal was filed with substantial delay, and therefore the stay petition could not be insisted upon independently of the delay application. A mandamus to decide the stay petition at once was not warranted unless the appellate authority had failed to act after the petition was properly moved and within a reasonable time. In such cases, the writ court could, in appropriate circumstances, regulate the interim arrangement by fixing time limits for disposal of the delay application and, if delay was condoned, the stay petition as well. The extent of protection against recovery was a matter for judicial discretion, and a condition for part payment could validly be imposed depending on the facts, including the assessee's conduct in assessment and the delay in approaching the appellate forum.

Conclusion: The earlier directions were modified. The condonation application was to be decided within a fixed time, the stay petition to be taken up only if delay was condoned, and recovery to remain in abeyance only on deposit of one-third of the demand.

Final Conclusion: The writ appeal was allowed only to the extent of substituting the interim directions with a structured timeline and conditional protection against recovery, while leaving the appellate authority to decide delay and stay on merits.

Ratio Decidendi: In a delayed tax appeal, the writ court may direct time-bound consideration of the delay application and, if delay is condoned, the stay petition, while making interim protection against recovery conditional on deposit of a reasonable part of the demand.

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