Interim stay on disputed tax recovery granted subject to additional deposit pending writ petition.

Pending disposal of the writ petition, interim protection against recovery of the disputed tax balance was granted subject to further compliance. The petitioner was required to deposit an additional 20% of the disputed tax liability, over and above the earlier 10% deposit, and recovery proceedings for the remaining amount were stayed until finalisation of the writ petition.

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Issues: Whether, pending disposal of the writ petition, the petitioner was entitled to interim protection against recovery of the balance disputed tax liability on making a further deposit.

Outcome: The petitioner was directed to deposit 20% of the disputed tax liability in addition to the earlier deposit of 10%, and the recovery proceedings for the balance amount were stayed till finalisation of the writ petition.

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