Interim stay of tax demand granted subject to deposit conditions, with recovery stayed on compliance.

Interim stay of a tax demand was granted subject to deposit conditions. In one set of appeals, the assessee was directed to deposit a specified sum within four weeks, and the demand remained stayed upon compliance. In the remaining appeals, the assessee was directed to deposit 50% of the demand within eight weeks, and recovery of the demand remained stayed on such deposit. The operative issue was the grant of interim protection against tax recovery, and the Court conditioned that relief on partial payment within the stipulated time.

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Issues: Whether interim stay of the impugned tax demand should be granted and, if so, on what conditions.

Outcome: In one set of appeals, the assessee was directed to deposit a specified sum within four weeks, and on such deposit the demand remained stayed. In the remaining appeals, the assessee was directed to deposit 50% of the demand within eight weeks, and recovery of the demand remained stayed on such deposit.

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