Conditional restraint on tax recovery during appeal, with additional deposit required and credit for sums already paid.

Pending a statutory tax appeal, coercive recovery of the balance disputed tax may be restrained where the revised assessment is under serious challenge and immediate recovery would likely prejudice the taxpayer. The text describes a balancing approach: the taxpayer had already made a 25% pre-deposit, and the court granted conditional protection against recovery while directing payment of a further 50% of the disputed tax within four weeks. Credit was to be given for any amount already deposited. The operative effect was conditional restraint on recovery during the appeal, tied to additional deposit compliance.

---

---

Issues: Whether recovery of the balance disputed tax pending disposal of the statutory tax appeal should be restrained, and on what conditions.

Analysis: The liability to pay tax under the revised assessment was under serious challenge before the appellate tribunal. The petitioner had already made a pre-deposit of 25% of the disputed tax, and immediate recovery of the entire balance during the pendency of the appeal was found likely to cause prejudice. To balance the interests of both sides, the Court granted conditional protection against coercive recovery, while directing that the petitioner pay 50% of the disputed tax within four weeks and that any pre-deposit already made be given credit.

Conclusion: Recovery of the balance disputed tax was restrained conditionally, and the writ petition was disposed of accordingly.

---