BRMSCO GARMENTS (P) LTD. v. COMMERCIAL TAX OFFICER
2011-07-05
S.SIRI JAGAN
body2011
DigiLaw.ai
JUDGMENT Against Ext. P1 assessment order passed by the assessing authority, the petitioner filed Ext. P2 appeal along with Ext. P3 stay application. The petitioner's grievance in this writ petition is that before the appellate authority could consider the stay application, by Ext. P4 notice, revenue recovery proceedings have been initiated. The petitioner submits that it is unjust to enforce recovery through coercive proceedings when the stay application is still undisposed of. I have heard the learned Government Pleader also. I am also of opinion that it is unjust to enforce recovery proceedings without first disposing of the stay application. Accordingly, the 2nd respondent is directed to consider and pass orders on Ext. P3 stay application filed by the petitioner, as expeditiously as possible, at any rate, within one month from the date of receipt of a certified copy of this judgment. Till orders are so passed, further coercive proceedings initiated including revenue recovery proceedings shall be kept in abeyance. The writ petition is disposed of as above.