Supreme Court bars interest recovery on Entry Tax arrears pending Writ-Tax No. 961 outcome.

The Supreme Court disposed of the appeal by prohibiting further recovery against the appellant regarding the interest on arrears of Entry Tax. Any recovery from the appellant would be subject to the final outcome of the appellant's Writ-Tax No. 961 of 2018. The Court's decision aimed to ensure fairness and awaited the resolution of the pending writ petition for a comprehensive judgment on the matter.

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Issues:
Interim order directing deposit of 50% interest, listing of writ petition, realization of interest amount, liability of interest under U.P. Act 2007, final decision on pending writ petition, recovery against appellant, final outcome of Writ-Tax No. 961 of 2018.

Analysis:
The Supreme Court heard an appeal against an interim order issued by the Division Bench of the Allahabad High Court. The High Court's order directed the appellant to deposit 50% of the demanded interest within a week to avoid coercive measures until a specified date. The interim order also included the listing of the writ petition alongside another case. The Division Bench had already decided the other case, Writ-Tax No. 757 of 2018, which led to subsequent civil appeals. The appellant's counsel mentioned that a significant portion of the interest amount had been recovered post the interim order. The Supreme Court, in its order on Civil Appeal Nos. 3257-3268 of 2019, addressed the liability of interest under the U.P. Act 2007. The Court emphasized the need for a final decision on the appellant's pending writ petition in the High Court.

The Supreme Court disposed of the appeal by prohibiting further recovery against the appellant regarding the interest on arrears of Entry Tax. Any recovery from the appellant would be subject to the final outcome of the appellant's Writ-Tax No. 961 of 2018. The Court's decision aimed to ensure fairness and awaited the resolution of the pending writ petition for a comprehensive judgment on the matter.

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