ORDER SLP (C) No. 9228 of 2005 1. In matters concerning the Revenue we have come across writ petitions being filed in the High Courts challenging the validity of notifications without disclosing pendency of assessment proceedings/appeals therefrom. This is one such case. 2. In the lead matter the assessment order was passed on 31-3-2004. The assessment year is 2002-2003. On 14-7-2004 M/s Shanti Fragrances (the assessee) moved the Delhi High Court vide CWP No. 11251 of 2004 , challenging the validity of the Notification dated 31-3-2000 issued under the Delhi Sales Tax Act, 1975. In the writ petition it has been solemnly stated that the assessee has not adopted any other proceedings, though on the date of the filing of the writ petition the assessee had preferred statutory appeal against the order of assessment which was pending since 19-5-2004. It needs to be reiterated that the writ petition was filed on 14-7-2004. Therefore the petitioner assessee had failed to disclose to the High Court that it had filed an appeal during the pendency of the writ petition. 3. The deponent is the Director of M/s Shanti Fragrances. From the original record we find that his name is Krishna Chaurasia, s/o Shri P.C. Chourasia residing at A-198, Gujranwala Town, Part I, Delhi. He has declared the affidavit as the Director of the Company. 4. We are taking serious view of this matter particularly when huge stakes are involved and it was incumbent on the assessee to disclose to the High Court that an appeal was pending before the first appellate authority. In this case the contents of gutkalpaan masala is in issue. 5. The record further indicates that the writ petition was filed on 14-72004. It further indicates that the High Court had issued notice on 19-7-2004. Without counter the matter proceeded and the judgment came to be delivered on 5-11-2004. The position is clear that the matter was taken up by the High Court as the High Court appears to have been told that in the writ petition the question involved was only regarding the validity of the Notification dated 31-3-2000. It appears that the High Court has not been informed about the pending assessment proceedings/appeals therefrom. 6. The position is clear that the matter was taken up by the High Court as the High Court appears to have been told that in the writ petition the question involved was only regarding the validity of the Notification dated 31-3-2000. It appears that the High Court has not been informed about the pending assessment proceedings/appeals therefrom. 6. In the circumstances the following order is passed: The Registry is directed to issue show-cause notice to Shri Krishna Chourasia, s/o Shri P.C. Chourasia, residing at A-198, Gujranwala Town, Part I, Delhi, as to why proceedings for contempt should not be taken against him in view of the aforestated circumstances. It is important to note that in the supporting affidavit the contemnor has specifically stated that the contents of the accompanying civil writ petition are true and correct and no material has been concealed therefrom. We also direct the Registry to forward a copy of this order to the High Court so that in future whenever such writ petitions come before the High Court the Judges should enquire whether any assessment proceedings or appeals therefrom are pending before proceeding further in the matter. 7. Notice returnable on 22-4-2008. Mr Krishna Chaurasia is directed to be present personally in Court on that date. Dasti service is also permitted. SLPs (C) Nos. 13987-88, 13178, 14978 of 2006 and 360 and 20714-17 of 2007 8. In this batch of special leave petitions we are informed that matters are pending before the VAT Appellate Tribunal in some cases and in some other cases appeals are pending before the first appellate authority. In the circumstances we direct the VAT Appellate Tribunal, 2nd Floor, Trade Tax Department, Bikri Kar Bhawan, IP Estate, New Delhi to decide Tax Appeals Nos. 280-83 of 2006 on or before 15-4-2008. The Tribunal shall decide the matter uninfluenced by the observations made by the High Court in the impugned judgment herein. 9. The entire batch of special leave petitions to be placed before us on 22:'4-2008 by which time we expect the VAT Appellate Tribunal to hear and decide the appeals abovereferred to. 10. Before concluding, we may clarify that the respective parties will appear before the Tribunal on 7-3-2008 so that a fix date of hearing could be given and the matters could be expeditiously disposed of. Court Masters