Petitioner is aggrieved with Ext.P3 order passed. The contention of the petitioner is two fold; one with respect to Ext.P3 disclosing not even a prima facie consideration of the merits of the case. Next, with respect to the merits which normally this Court would not have entertained. Petitioner contends that he is engaged in mobile network services and the assessment has been made by estimating the turn over on the basis of the purchases made, all of which are capital assets and not intended to be sold. It may not be proper for this Court to go into the merits of the case but on a prima facie consideration, it is only proper that the first appeal be considered pending which, recovery proceedings shall be kept in abeyance. Writ petition disposed of.
Sd/-
K.VINOD CHANDRAN, Judge Mrcs