Prompt consideration of delay condonation and stay applications justified interim protection against coercive recovery pending appeal.

When an appeal is filed with delay condonation and stay applications, the appellate authority should consider those interlocutory requests promptly so the statutory appeal remains effective. Pending such consideration, interim protection may be granted to prevent coercive recovery based on the assessment order. Here, the Court directed the appellate authority to dispose of the delay condonation petition and the stay petition at the earliest, preferably within two months, and restrained the respondents from taking coercive steps or recovering the assessed amounts for ten weeks.

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Issues: Whether the appellate authority should be directed to expeditiously consider the delay condonation and stay applications filed along with the appeal and grant interim protection against coercive recovery pending such consideration.

Analysis: The appeal was stated to be accompanied by a delay condonation petition and a stay petition, and the petitioner apprehended recovery proceedings on the strength of the assessment order during the pendency of those applications. The Court found a prima facie case for issuing directions, noting the limited nature of the prayer and the need to protect the efficacy of the statutory appeal until the appellate authority decides the interlocutory applications.

Conclusion: The appellate authority was directed to dispose of the delay condonation petition and the stay petition as early as possible, preferably within two months, and the respondents were restrained from taking coercive steps or recovering the assessed amounts for ten weeks.

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