Coercive recovery stayed pending tribunal consideration of the appeal and stay application, with interim protection continued.

Coercive recovery was to remain restrained while the petitioner's appeal and stay application were filed and considered before the Sales-tax Tribunal. The High Court observed that no coercive action should be taken until the stay application is heard, and continued interim protection accordingly. The operative effect was preservation of the status quo pending the Tribunal's consideration of stay relief.

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Issues: Whether coercive recovery should be restrained pending the filing and consideration of the petitioner's appeal and stay application before the Sales-tax Tribunal.

Outcome: The petition was disposed of with observations that no coercive action should be taken until the stay application is heard by the Tribunal, and the interim protection was continued accordingly.

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