Interim stay on tax recovery granted pending statutory remedy, subject to deposit of the full demand within fifteen days.

Writ relief was considered in the context of the non-constitution of the Second Appellate Tribunal, with the court examining whether interim protection could be granted against recovery of the remaining demand pending use of the statutory remedy. Interim protection was granted by staying recovery of the balance demand, subject to deposit of the entire tax demand within fifteen days. The interlocutory application was disposed of on that basis.

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Issues: Whether the writ petition could be entertained in view of the non-constitution of the Second Appellate Tribunal, and whether interim protection could be granted against recovery of the remaining demand pending availment of the statutory remedy.

Outcome: Notice was issued, the opposite parties entered appearance, and as an interim measure the remaining demand was stayed subject to deposit of the entire tax demand within fifteen days. The interlocutory application was disposed of.

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