On writ against the order under section  179  the court held that the  assessee had not impleaded the company as a party, though the record showed a very close nexus between her and the company. The fact that the assessee or the company were unwilling to pay any taxes, though the tax demands had attained finality, was relevant. The fact that none of the foundational orders are challenged was important. The fact that no severe financial hardships were pleaded or urged was also important. Even assuming that a prima facie arguable case was made out, still, the balance of convenience did not favour grant of an unconditional stay.The court directed that the ad interim orders granted earlier could be confirmed if the assessee deposited 50 per cent. of the demand within eight weeks. If no such deposit was made within eight weeks, the interim order would stand vacated without further reference to the court. The court clarified that the interim order only restrained the Tax Recovery Officer from selling the attached property. The assessee was directed to maintain status quo regarding the property, which was the subject of attachment and proclamation.