Interim protection continued pending statutory appeal after tax deposit, withdrawal of garnishee order, and hearing before the appellate authority.

Interim protection was continued pending disposal of the statutory appeal because the petitioner had already deposited 50% of the disputed tax, the garnishee order had been withdrawn, and the appellate authority had heard the appeal. In those circumstances, continuation of the earlier interim order was considered appropriate until the appeal was decided.

---

---

Issues: Continuation of interim protection pending disposal of the statutory appeal.

Analysis: The petitioner had already complied with the direction to deposit 50% of the disputed tax, the garnishee order had been withdrawn, and the appellate authority had heard the appeal. In those circumstances, continuation of the earlier interim order was considered appropriate until the appeal was decided.

Conclusion: The interim order was directed to continue until disposal of the appeal before the appellate authority.

---