SILIGURI MUNICIPALITY & OTHERS vs AMALENDU DAS & OTHERS

The Supreme Court held that the High Court should not grant a stay of recovery of tax under Article 226 of the Constitution except in very exceptional circumstances. The Court emphasized that the validity of a tax does not become questionable merely upon the filing of a writ petition, and interim orders should aim to prevent irreparable injury while considering the public interest. The Court allowed the appeal, stating that the High Court's order had overlooked the financial implications for the Municipality, which relies on tax revenue to maintain essential services.