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2015 (12) TMI 1138 - HC - VAT and Sales TaxAuction of petitioner's property - Held that:- in respect of the dismissal of the appeal on the ground of limitation, the petitioner has moved an application for restoration, which is still pending before the concerned authority. During the pendency of the said application, the respondents have resorted to auction of the properties of the petitioner. Under the circumstances, the interests of justice would be met if the second respondent, Deputy Commissioner of Commercial Taxes (Appeals-7) is directed to decide the restoration application pending before him within a stipulated period and till then the petitioner may be protected by restraining the respondents from taking any further coercive steps. Since the petitioner had not moved any application for condonation of delay along with the restoration application, it would be open for the petitioner to move such application. - Petition disposed of.
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