Pending tax appeal protects against further recovery where interim deposit has already been made.

Recovery of a disputed tax demand arising from provisional assessments was held not to be pressed further while the first appeals remained pending, particularly where the taxpayer had already deposited the amount required under an interim order. The Court stayed recovery of the balance amount until disposal of the appeals, finding no justification for continued coercive recovery during the appellate process.

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Issues: Whether recovery of the disputed tax demand should continue pending disposal of the first appeals.

Analysis: The disputed demands arose from provisional assessments and the first appeals were pending. The Court found no justification for pressing recovery further during the pendency of those appeals, especially after the petitioner had already deposited the amount directed under the interim order.

Conclusion: Recovery of the balance amount was stayed till disposal of the appeals, and the petition was allowed.

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