Pending dispute over sales tax liability led to suspension of recovery until the assessing authority decided the representation.

Revenue recovery for alleged sales tax arrears was kept in abeyance because the petitioner's representation disputing liability and asserting retirement from the firm was still pending before the assessing authority. The assessing authority was identified as the competent authority to examine that factual dispute in the first instance, and the petitioner was entitled to an opportunity of hearing before any decision. Pending that determination, further representations to the District Collector were treated as having no practical effect. The representation was directed to be considered and disposed of in accordance with law, after hearing the petitioner, before recovery could proceed.

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Issues: Whether the revenue recovery proceedings for arrears of sales tax could continue against the petitioner while his representation disputing liability and retirement from the firm was pending before the assessing authority.

Analysis: The petitioner had already placed his claim before the assessing authority that he had retired from the firm and was not liable for the arrears sought to be recovered. The assessing authority was the competent authority to examine that factual dispute in the first instance. Since the representation remained pending, further representations before the District Collector were of no practical effect. The proper course was to require the assessing authority to decide the pending representation on merits after giving the petitioner an opportunity of hearing. In the meantime, recovery action should not proceed.

Conclusion: The representation was directed to be considered and disposed of in accordance with law after hearing the petitioner, and the recovery proceedings pursuant to the notices were ordered to be kept in abeyance pending that decision.

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