Exts.P1 and P5 are the assessment orders, passed against the petitioner, for the year 2010-2011. Against Ext.P1 order, petitioner filed Ext.P4 appeal, which is accompanied by Ext.P6 stay petition, before the 2nd respondent. Appeal and stay petition are pending before the 2nd respondent. In the meanwhile, coercive proceedings have been initiated. It is in this context, the writ petition has been filed.
3. The petitioner's counsel also submits that the petitioner had deposited 1/3rd as a condition at the stage of admission of the First Appeal. The First Appeal has gone in favour of the assessee on all aspects except on one count on which the Second Appeal is filed. Necessarily, the payment made at the time of First Appeal should also weigh with the Tribunal when considering the present stay application.
2. In the above circumstances, it is directed that the appellate authority, the 2nd respondent herein, shall dispose of W.P.C. No.16089 of 2014 2 Ext.P6 stay petition within a period of one month from today and the coercive proceedings be stayed until such orders are passed, which order shall determine the matter thereafter.
Petitioner shall produce a copy of this judgment before the 2nd respondent for compliance.
Writ petition disposed of.
K.VINOD CHANDRAN, Judge sp