Stay on outstanding tax demand extended where assessee complied with prior conditions and appeal remained pending without attributable delay.

Stay on outstanding demand was extended for six months or until disposal of the appeal, whichever was earlier, on the same terms. The extension was granted because the assessee had complied with the earlier stay conditions, no delay in the pending appeal was attributable to the assessee, and the existing stay had already been granted in the course of the proceedings. The order preserved the earlier terms while continuing protection against recovery during the pendency of the appeal.

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Issues: Whether the stay on the outstanding demand was liable to be extended for a further period.

Analysis: The assessee was found to have complied with the earlier terms of stay, the appeal was pending without delay attributable to the assessee, and the existing stay had been granted earlier in the proceedings.

Outcome: The stay on the outstanding demand was extended for six months or until disposal of the appeal, whichever was earlier, on the same terms.

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