Penalty recovery stayed pending appeal after additional deposit requirement was imposed as interim protection.

Recovery of penalty pending the regular appeal was conditioned on further partial payment, with the Court directing the petitioner to deposit an additional 12.5% of the demanded penalty within four weeks. On that deposit, recovery of the balance penalty was stayed until disposal of the appeal arising from the penalty and the assessment. The operative effect was interim protection against coercive recovery, linked to compliance with the additional deposit requirement.

---

---

Issues: Whether the recovery of penalty pending disposal of the regular appeal could be stayed on further deposit of a portion of the penalty demanded.

Outcome: The writ petition was disposed of with a direction to the petitioner to deposit an additional 12.5% of the penalty within four weeks, and on such deposit the recovery of the balance penalty was stayed until disposal of the appeal arising out of the penalty and the assessment.

---