Writ entertained for non-constitution of appellate tribunal, with interim stay on balance tax demand subject to deposit.

The writ petition was entertained because the second appellate tribunal had not yet been constituted, and the petitioner indicated an intention to pursue the statutory remedy once available. Pending the writ, the Court granted interim protection against the balance tax demand, but only on condition that the entire tax demand was deposited within the stipulated time. Notice was issued, the writ petition was kept pending, and the interlocutory application was disposed of.

---

---

Issues: (i) whether the writ petition could be entertained when the second appellate tribunal had not yet been constituted; (ii) whether interim protection could be granted against the remaining tax demand pending the writ petition.

Analysis: The petition was entertained on account of the non-constitution of the second appellate tribunal. The Court recorded the petitioner's intention to pursue the statutory remedy and, as an interim arrangement, directed protection against the balance demand on condition of deposit of the entire tax demand within the stipulated time.

Outcome: Notice issued. The writ petition was kept pending, while the balance demand was stayed during the pendency of the matter subject to the stipulated deposit. The interlocutory application was disposed of.

---