https://www.taxtmi.com/caselaws?id=69062 Stay of tax recovery pending appeal should ordinarily be sought first from the competent departmental authorities, which may extend payment time, permit instalments, treat the taxpayer as not in default, or stay recovery. A request must be considered fairly, with due regard to financial hardship, and any rejection should contain reasons in a speaking order so that it is intelligible and reviewable. Interim protection may depend on prima facie case, balance of convenience, irreparable injury and public interest. Tribunal intervention may await exhaustion of this departmental remedy and a proper factual report. en-us Fri, 20 Nov 1992 00:00:00 +0530 Mon, 04 Apr 2011 18:12:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=69062 Stay of tax recovery pending appeal should ordinarily be sought first from the competent departmental authorities, which may extend payment time, permit instalments, treat the taxpayer as not in default, or stay recovery. A request must be considered fairly, with due regard to financial hardship, and any rejection should contain reasons in a speaking order so that it is intelligible and reviewable. Interim protection may depend on prima facie case, balance of convenience, irreparable injury and public interest. Tribunal intervention may await exhaustion of this departmental remedy and a proper factual report. Case-Laws Income Tax Fri, 20 Nov 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=69062