Entry tax interest liability upheld, with temporary protection from coercive recovery while payment was arranged.

Outstanding interest on unpaid entry tax was treated as recoverable under the Odisha Entry Tax Act, 1999, and the prior order was read as having settled the liability until the principal dues were fully discharged. The challenge to the character of amounts already deposited was regarded as no longer open. The Court also recognised the limited time earlier granted for payment and protected the applicant from coercive recovery steps for a short period, subject to filing an affidavit and securing compliance. The applicant therefore remained liable to pay the outstanding interest, but was given eight weeks to deposit it before recovery action could resume.

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Issues: Whether the applicant was liable to pay interest at 12% on the outstanding principal entry tax amount and whether limited protection against recovery ought to be granted pending deposit.

Analysis: The amount remaining unpaid was treated as interest payable under the Odisha Entry Tax Act, 1999, and the earlier order was read as having settled the liability to pay interest till full discharge of the principal dues. The challenge to the nature of the amounts already deposited was treated as no longer open. At the same time, the Court noticed the limited time earlier granted for payment and considered it appropriate to protect the applicant from coercive steps for a short period while directing security of compliance by way of affidavit.

Conclusion: The applicant remained liable to pay the outstanding interest amount, but was granted eight weeks' time to deposit it and was protected from coercive steps during that period.

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