Statutory pre-deposit and tribunal appeal liberty preserve recovery in abeyance until the appeal is decided.

A writ petition challenging assessment and appellate recovery was disposed of by allowing the petitioner liberty to file an appeal before the Appellate Tribunal within 30 days of its constitution. Compliance with the statutory pre-deposit requirement of 10% was treated as the condition for maintaining the challenge, and recovery proceedings were directed to remain in abeyance until the appeal is decided.

---

---

Issues: Whether the petitioner should be permitted to pursue an appeal before the Appellate Tribunal after its constitution, and whether recovery pursuant to the assessment and appellate orders should remain in abeyance on compliance with the statutory deposit requirement.

Outcome: The writ petition was disposed of by granting liberty to prefer an appeal within 30 days of the constitution of the Appellate Tribunal and by directing that, on deposit of 10% within the stipulated time, recovery proceedings shall be kept in abeyance till disposal of the appeal.

---