Unconstituted second appellate tribunal justified writ entertainment and conditional stay of tax recovery pending deposit compliance.

A writ petition was entertained because the second appellate tribunal had not yet been constituted. With part of the disputed tax demand already deposited and the petitioner proposing to pursue the statutory remedy, interim protection was granted against coercive recovery of the remaining balance. The protection was conditional: the petitioner had to deposit the entire tax demand within the stipulated time, after which the balance demand would remain stayed during pendency of the writ petition. Notice was issued and the matter was kept pending subject to compliance with the deposit direction.

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Issues: Whether the writ petition could be entertained in the absence of a constituted second appellate tribunal, and whether interim protection could be granted against the remaining tax demand.

Analysis: The petition was entertained because the second appellate tribunal had not yet been constituted. The petitioner had already deposited part of the disputed demand and expressed an intention to pursue the statutory remedy. In that situation, the Court granted interim protection against coercive recovery of the balance demand, while directing the petitioner to deposit the entire tax demand within the stipulated time.

Outcome: Notice was issued and the matter was kept pending, with the balance demand stayed during the pendency of the writ petition subject to deposit of the entire tax demand within fifteen days.

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