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Issues: Whether the Tribunal's interim order insisting on payment of 30% of the disputed demand as a condition for stay required interference and whether recovery should be deferred pending disposal of the appeal.
Analysis: The appeal before the Tribunal was found to disclose an arguable case. The Court declined to pronounce on the merits of the pending statutory appeal, but held that the insistence on payment of 30% of the disputed amount would prejudice the petitioner. In the circumstances, directing early disposal of the appeal and keeping recovery in abeyance was considered sufficient to balance the interests of both sides.
Conclusion: The interim order was quashed and the Tribunal was directed to dispose of the appeal expeditiously while deferring recovery of the disputed amount until then.
Ratio Decidendi: Where a pending appeal discloses an arguable case, an onerous interim payment condition for stay may be interfered with and recovery may be deferred to protect the appellant pending expeditious disposal of the appeal.