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    <description>The High Court upheld the Collector&#039;s decision to dismiss most stay applications but partially allowed one in a writ petition challenging the order. The appellate authority can grant stay if the demand would cause undue hardship, requiring the Collector to provide a detailed order considering this aspect and the time-barred nature of the demand.</description>
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      <description>The High Court upheld the Collector&#039;s decision to dismiss most stay applications but partially allowed one in a writ petition challenging the order. The appellate authority can grant stay if the demand would cause undue hardship, requiring the Collector to provide a detailed order considering this aspect and the time-barred nature of the demand.</description>
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