JUDGMENT : Heard. 2. Question for consideration in this writ petition is that whether the proceedings of impugned penalty can be instituted when the appeal is pending in the present case. 3. It is an admitted fact that Second Appeal No.11/MRN/2012/Entry Tax is pending for adjudication before the Commissioner Tax Appellate Board. The point involved in this petition has already been decided by the Division Bench at main seat in Writ Petition No.4338/2012, where the Court has held as under:- “2. As short question is involved, the matter is taken up for final disposal by consent. 3. The principal grievance made in this petition is that in spite of the fact that Second Appeal filed by the petitioner against the assessment order was pending, the Authority hastened to impose penalty which, however, could be done only after the assessment order had attained finality. So long as the Second Appeal is pending, in law, the assessment order has not attained finality. Therefore, the Authority could not have hastened the penalty proceedings or take precipitative action on that basis. 4. In the circumstances, this petition is disposed of with a direction to the concerned Authority not to precipitate the penalty proceedings till the Second Appeal preferred by the petitioner is decided one way or the other. We also direct the appellate authority to decide the second appeal expeditiously and preferably within four weeks from today, on the assurance given by the petitioner through counsel that he will remain present in the Office of the appellate authority on 15.01.2014 at 11:00 AM, on which date the appellate authority will proceed with the hearing of the appeal or assign some suitable date to ensure that the same is disposed of within four weeks from today. The petitioner also assures through counsel that he will extend full cooperation for early disposal of the appeal. 5. Above said assurance given by the petitioner is accepted. Petition disposed of accordingly.” 4. The petitioner also assures through counsel that he will extend full cooperation for early disposal of the appeal. 5. Above said assurance given by the petitioner is accepted. Petition disposed of accordingly.” 4. From the perusal of the judgment passed by the Division Bench in Writ Petition No.4338/2012, the question involved in this petition has already been decided, hence the petition is disposed of with the following directions:- (i) That the appellate authority shall decide the appeal within a period of four weeks from the date of receipt of certified copy of this order and upto the decision of the appeal the proceedings in regard to penalty imposed shall be kept in abeyance. (ii) After decision of the appeal, authority is at liberty to pass the appropriate order in accordance with law. No order as to costs.