Judgment

SEN, J.- This appeal arises out of an interim order of stay passed by a Single Judge of the Delhi High Court dated 16-12-1993 in Suit No. 1851 of 1993. This suit was filed by the plaintiff, C.L. Batra, after the previous attempt to obtain interim order of stay failed on a writ petition (Civil Writ Petition No. 583 of 1992), which was dismissed as withdrawn on 27-2-1992.

2. The grievance of the appellant, Municipal Corporation of Delhi, is that an interim order has been passed in this suit by which the assessee has obtained stay of recovery of tax of nearly one crore of rupees. The assessee was directed to deposit the admitted liability of Rs 3,00,000 only in respect of the property, M/s Grindlay Cinema Building, New Friends Colony, New Delhi.

3. The interim order was extended from time to time. The last of such extension was granted on 16-12-1993 in Suit No. 1851 of 1993.

4. The grievance of the appellant is that this interim order has opened a floodgate and many other suits have been filed bypassing the statutory provisions of appeal. Stay orders have been obtained in respect of demands totalling about rupees twenty crores. The case of the appellant is that the assessments ha