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2016 (1) TMI 49

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..... e Respondent : Mr. S Kanmani Annamalai, AGP (T) ORDER Heard the learned counsel for the petitioner and the learned Additional Government Pleader, who took notice for the respondents and with their consent, the main writ petitions are taken up for disposal. 2. These writ petitions are filed for the issuance of a Writ of Certiorarified Mandamus to call for the records from the files of the 1st r .....

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..... etitions filed by the petitioner. The appellate authority was pleased to grant an order of stay in all the petitions, directing the petitioner to pay another 25% of the disputed amount of tax before the Assessing Authority. The appellate authority has also imposed a further condition directing the petitioner to furnish bank guarantees in respect of balance amount of tax and penalty in all the stay .....

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..... osition, according to the learned counsel for the petitioner, by the impugned notice, the 1st respondent has intimated the petitioner that if stay extension orders are not obtained before 19.10.2015, recovery proceedings would be initiated. Apprehending recovery action would be initiated, the petitioner is before this Court. 6. The petitioner has paid 25% of the disputed tax for the respective as .....

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..... emaining 50% of the disputed tax and penalty wherever applicable, which are still in force, this Court is of the view that the appeals are to be disposed of within a stipulated time and the recovery proceedings shall be kept in abeyance till the disposal of the appeals. 7. In view of the above, the 2nd respondent/appellate authority is directed to take up the appeals in A.P.No.Nos.21, 170, 08 & 1 .....

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