Bias and defective notice allegations led to transfer consideration and an interim stay in pending sales tax proceedings.

Allegations of bias and irregular service of notice in pending sales tax proceedings were treated as serious enough to require the Commissioner of Sales Tax to examine a request for transfer of the matter from the concerned Sales Tax Officer. The court directed the Commissioner to pass an appropriate order on the transfer application within six weeks. Until that decision was made, further proceedings pursuant to the appellate authority's orders were stayed, and the concerned Sales Tax Officer was restrained from passing any order in the petitioner's cases.

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Issues: Whether, on allegations of bias and irregular service of notice in pending sales tax proceedings, the Commissioner of Sales Tax should be directed to consider transfer of the proceedings from the concerned Sales Tax Officer, and whether further proceedings should remain stayed pending such consideration.

Analysis: The allegations in the writ petition were treated as serious enough to warrant consideration by the Commissioner. The order noted a pending application before the Commissioner and directed him to pass an appropriate order within six weeks. Pending that decision, further proceedings pursuant to the appellate authority's orders were stayed, and no order was to be passed by the concerned Sales Tax Officer in the petitioner's cases.

Outcome: The writ petition was disposed of with directions to the Commissioner to decide the transfer request within six weeks and with an interim stay of further proceedings in the meantime.

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