The petitioner is aggrieved with the recovery proceedings initiated while the appeal is pending from the assessments related to the year 2007-08. The submission of the petitioner is that, earlier the assessment passed was challenged under Article 226 of the Constitution of India and a learned single Judge of this Court refused to interfere with the same. On an appeal being filed, a Division Bench set aside the assessment on the ground of violation of principles of natural justice and directed fresh assessment to be carried out; however on condition of payment of Rs.3 Lakhs. Present appeal which is the subject matter of this writ petition relates to the fresh assessment order passed for the same year. The total demand is slightly more than Rs.9 Lakhs and the present demand is Rs.6 Lakhs, after deducting Rs.3 Lakhs paid earlier. Since 30% of the amounts have been satisfied, it is only proper WP(C).15780/14 2 that the 2nd appeal be considered and disposed of pending which, there shall be no recovery proceedings against the petitioner. Writ petition stands disposed of.
Sd/- K.VINOD CHANDRAN, Judge Mrcs //True Copy//