Discretionary interim relief in fiscal recovery matters may be made conditional where foundational tax orders are left unchallenged.

In a tax recovery matter, unconditional interim protection against proclamation and sale of attached immovable property was refused because the writ challenge did not assail the foundational liability and attachment orders, the demand had attained finality, and no serious financial hardship was shown. The Court held that Article 226 relief in fiscal matters is discretionary and requires the balance of convenience, not merely a prima facie case, to justify interim restraint. Interim protection was continued only conditionally, subject to deposit of 50% of the demanded amount within eight weeks, failing which the protection would lapse; the possession restraint and status quo direction were maintained.

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Issues: Whether unconditional interim stay on the proclamation and sale of the attached immovable property should be granted, and whether interim protection should instead be made conditional upon deposit of part of the demand.

Analysis: The Petitioner's challenge proceeded without assailing the foundational orders, including the order fastening joint and several liability and the attachment order on which the proclamation rested. The Court noted that the tax demands had attained finality, no serious financial hardship was pleaded, and the writ jurisdiction under Article 226 of the Constitution of India is discretionary. In fiscal matters, unconditional interim relief cannot be granted merely on a prima facie showing; the balance of convenience must also support such relief.

Conclusion: Unconditional stay was declined, but interim protection against sale of the attached property was continued subject to deposit of 50% of the demanded amount within eight weeks, failing which the protection would stand vacated. The Petitioner's possession-related restraint over the attached property and status quo direction were maintained.

Final Conclusion: The order grants only conditional interim relief in a tax recovery matter and does not finally adjudicate the writ petition.

Ratio Decidendi: In fiscal matters, interim writ relief is discretionary and should not be granted unconditionally unless the balance of convenience justifies such protection, particularly where the foundational recovery orders are not challenged.

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