Pending review petition must be decided promptly despite coercive recovery, with a direction for expeditious disposal.

An appellate authority should not keep a review petition undecided while coercive recovery action is being pursued, as inaction can frustrate the pending review process. The Court therefore directed the Joint Excise and Taxation Commissioner (Appeals), Faridabad, to hear and decide the review petition within fifteen days from submission of the order copy.

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Issues: Whether the appellate authority could withhold decision on the pending review petition while coercive recovery steps were being taken, and whether a direction was warranted for expeditious disposal of the review petition.

Analysis: The petition raised the grievance that the review petition remained undecided despite the initiation of coercive measures by the taxing authorities. The Court found no justification for the appellate authority to keep the review petition pending and observed that the authority could not frustrate the pending review by mere omission to decide it.

Outcome: The petition was disposed of with a direction to the Joint Excise and Taxation Commissioner (Appeals), Faridabad, to hear and decide the review petition within fifteen days from the date of submission of a copy of the order.

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