Statutory appeal and stay against civil imprisonment for tax recovery must be decided expeditiously, with prompt release on stay.

A petitioner challenging civil imprisonment for recovery of income-tax dues was directed to pursue the statutory appeal and seek stay under rule 86(3). If stay is granted, release must follow forthwith subject to the appeal. The Tax Recovery Commissioner was directed to decide the stay application within one week and dispose of the appeal within four weeks, ensuring expeditious consideration of the statutory remedy and interim relief.

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Issues: Whether the petitioner, having already preferred an appeal against the order directing civil imprisonment for recovery of income-tax dues, should be relegated to the appellate remedy and whether the appellate authority should promptly decide any stay application and the appeal.

Outcome: The writ petition was disposed of with directions that the petitioner may pursue the statutory appeal and seek stay under rule 86(3); if stay is granted, he is to be released forthwith subject to the appeal, and the Tax Recovery Commissioner must decide the stay application within one week and dispose of the appeal within four weeks.

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