(Per : HONOURABLE MR.JUSTICE V. M. SAHAI) 1. Rule. Mr. Kabir Hathi, learned A.G.P., waives service on behalf of respondents Nos. 1 and 2. No one appeared for respondent No.3, which is a proforma respondent. Therefore, we have taken this writ petition for final hearing with the consent of the parties.
2. We have heard Mr. M.K. Kaji, learned counsel for the petitioner, and Mr. Kabir Hathi, learned counsel for respondents Nos. 1 and 2.
3. This petition was filed by the petitioner challenging the orders of the Assessing Officer passed on 27.03.2012 under section 32/34 of the Gujarat Value Added Tax Act, 2003, and Central Sales Tax, 1956. The petitioner filed appeals before the respondent No.2, i.e. the Deputy Commercial Tax Commissioner, Appeals-II, Vadodara, and made an application on 23.04.2012 for staying the recovery proceedings during the pendency of the appeals. It is the case of the petitioner that without deciding the two appeals filed by the petitioner, the respondent issued order of attachment on 13.05.2012 on City Bank Branch at Vadodara, directing them to make payment to the Sales Tax Department forthwith. This court on 09.05.2012 issued notice returnable on 13.06.2012, and by way interim order till the returnable date of the notice, directed that the attachment of Bank account of the petitioner will continue, but the amount payable by the petitioner shall not be recovered from the attached account. Thereafter, the matter got adjourned, and interim relief was extended from time to time, and is operative. In compliance of the order of this court, the Deputy Commercial Tax Commissioner, Appeals-IV, Vadodara, passed an order directing the Bank that till the interim order of the Gujarat High Court continues, the bank account of the petitioner shall remain in attachment, but the amount should not be recovered.
4. Inspite of time having been granted, no affidavit-in-reply has been filed by the respondents.
5. Learned counsel for the petitioner makes a request that the appeals may be decided within a period of two months. We accept the request, as the counsel for the parties agree that the appeals would be disposed of within a period of two months.
6. This petition is disposed of with a direction to the Deputy Commercial Tax Commissioner to decide the appeals of the petitioner within two months from the date a copy of this order is produced before him, and till the disposal of the appeals the Bank account of the petitioner with respondent no.3 - Citi Bank shall remain in attachment, but the amount shall not be recovered. However, this order would be subject to final decision of the appeals. Rule is made absolute.
(V.M. SAHAI, J.) (N.V. ANJARIA, J.) (SN DEVU PPS)