Statutory pre-deposit condition justifies lifting bank attachment and staying recovery of the balance disputed tax.

Where the statute required a ten per cent pre-deposit for appeal, compliance with that condition was treated as sufficient to lift coercive recovery measures and keep recovery of the balance demand in abeyance. The Calcutta HC recorded that the petitioner was willing to make the statutory deposit for filing an appeal before the Appellate Tribunal, and accepted that such deposit would operate as a stay of recovery for the remaining amount. The bank attachment was therefore directed to be lifted on deposit within the time granted, while the petitioner's right to pursue the appellate remedy was preserved.

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Issues: Whether, on deposit of ten per cent of the remaining tax in dispute, the attachment of the petitioner's bank account was required to be lifted and recovery of the balance stayed, with liberty to pursue the statutory appeal.

Analysis: The order proceeds on the basis that the petitioner was willing to make the statutory pre-deposit contemplated for filing an appeal before the Appellate Tribunal. It records the respondents' position that such deposit would operate as a stay of recovery for the balance amount. On that basis, the Court found no purpose in keeping the writ petition pending and directed that the bank attachment be lifted upon the stipulated deposit within the time granted. It further recorded that recovery proceedings for the balance would stand stayed and that the petitioner could pursue the appellate remedy when the Tribunal becomes functional.

Conclusion: The petitioner was granted relief against continuation of the bank attachment upon compliance with the pre-deposit condition, and the recovery for the remaining disputed tax was treated as stayed.

Final Conclusion: The writ petition was disposed of by granting conditional relief linked to the statutory pre-deposit and by preserving the petitioner's right to avail the appellate remedy.

Ratio Decidendi: Where the statute contemplates a specified pre-deposit for appeal, compliance with that condition warrants lifting coercive recovery measures and treating recovery of the balance demand as stayed.

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