Stay of tax recovery pending appeal granted after deposit and divisibility contention, with admitted amount remaining payable.

Recovery of the disputed tax demand was stayed pending appeal after the tribunal considered the amount already deposited and the appellant's contention that the contract was divisible for tax purposes. No view was expressed on the merits of the demand at this stage. The stay operated during the pendency of the appeal, subject to recovery of the admitted amount already paid.

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Issues: Whether recovery of the disputed tax demand should be stayed during pendency of the appeal in view of the amount already deposited and the appellant's contention that the contract was divisible for tax purposes.

Analysis: The amount deposited by the appellant was taken into account, along with the contention that the contract could be treated as divisible for discharging tax liability. No opinion was expressed on the merits of the demand at this stage.

Outcome: Recovery was stayed during pendency of the appeal, except to the extent of the admitted amount already paid.

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