Interim stay of recovery granted while appeal stay is sought before appellate authority and appeals are expedited.

Recovery pursuant to the demand notices was stayed temporarily while the appeals remained pending, and the petitioners were allowed to seek stay before the appellate authority within three weeks. The court directed that the appeals be disposed of preferably within three months, ensuring that recovery proceedings remained in abeyance in the meantime. The operative effect was to preserve the petitioners' appellate remedy while preventing coercive recovery until the stay application and appeals were considered.

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Issues: Whether recovery pursuant to the demand notices should be stayed pending disposal of the appeals, and whether the petitioners should be permitted to move the appellate authority for stay.

Outcome: The petitions were disposed of by permitting the petitioners to seek stay before the appellate authority within three weeks, directing disposal of the appeals preferably within three months, and granting interim stay of recovery proceedings in the meantime.

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