Hon'ble Subhash Chandra Nigam,J.
By means of present writ petition, the petitioner is challenging the recovery proceedings for the realization of Commercial Tax of Rs.30,49,769/- and penalty of Rs.9,63,030/- as per recovery notices dated 30.12.09 and 20.1.2010 respectively.
Learned counsel for the petitioner submitted that against the provisional assessment orders, the petitioner has filed appeals before the Joint Commissioner (Appeals) Commercial Kanpur Range, Kanpur alongwith stay application. The Joint Commissioner (Appeal) has granted the stay to extent of 75% of the disputed amount. It is admitted that 25% of the amount has not been deposited till date.. He further submitted that the Assessing Authority has also levied the penalty under Section 54(19) of U.P. VAT Act. Against the penalty order, the petitioner has filed an appeal before the Joint Commissioner (Appeal) alongwith the stay application which is pending. A date for disposal of the said application was fixed but on the said date, the Appellate Authority was not available and therefore the stay application could not be disposed of. He further submitted that on these facts and circumstances of the case, recovery of tax as per recovery notice dated 30.12.09 and notice dated 29.1.2010 which relates to the penalty may be stayed.
On the facts and circumstances of the case, we dispose of the writ petition directing the petitioner to deposit 25% of the impugned demand within a period of two weeks. On the deposit of the said amount, the recovery proceedings for the balance amount shall remain stayed for another period of four weeks or till the disposal of the stay application.
The Appellate Authority is directed to decide the stay application expeditiously and preferably within a period of four weeks from the date of presentation of the certified copy of the order.
Order Date :- 1.2.2010 kkg