Temporary protection against recovery granted to allow pursuit of relief in pending appeal proceedings.

Recovery proceedings under the demand notices were kept in abeyance for a limited period to allow the petitioner to pursue relief in the pending appeal. The request was confined to temporary protection, and the challenge to the consequential demand was not separately pressed. As the appeal was stated to be pending with defects, the court granted one month's protection against recovery, preserving the petitioner's ability to seek appropriate relief before the appellate forum without determining the merits of the underlying demand.

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Issues: Whether recovery proceedings pursuant to the demand notices should be kept in abeyance for a limited period to enable the petitioner to pursue relief in the pending appeal proceedings.

Analysis: The petition was confined to a limited request for temporary protection, as the challenge to the consequential demand had not been separately pressed and the appeal was stated to be pending with defects. In these circumstances, limited time was granted to pursue relief in the pending proceedings, and recovery pursuant to the demand notices was directed to remain in abeyance for that period.

Conclusion: The petitioner was granted temporary protection against recovery for one month to enable pursuit of relief before the appellate forum.

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