Court orders second respondent to expedite appeal consideration, addressing delay issue.

The court directed the second respondent to expedite the consideration and disposal of the appeal within two weeks from the date of receipt of the court's order, addressing the delay in the appeal process.

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Issues:
1. Claim of exemption from tax on stock transfer and inter-State sales.
2. Assessment order by Commercial Tax Officer.
3. Appeal against the assessment order.
4. Disallowance of petitioner's claim by the third respondent.
5. Petition seeking stay of recovery.
6. Delay in disposal of appeal.

Analysis:
1. The petitioner, engaged in the business of manufacture and sale of lubricating oils and greases, claimed exemption from tax on stock transfer and inter-State sales. The turnover for the assessment year 1995-96 was declared at Rs. 78,98,17,952, with a claim for exemption on stock transfer, sales against credit notes, and concessional rate on inter-State sales.

2. The Commercial Tax Officer, Triplicane-II Assessment Circle, rejected the petitioner's claim and assessed the taxable turnover at Rs. 78,86,82,262 under the Central Sales Tax Act, 1956. This decision led to the petitioner filing an appeal against the assessment order.

3. The appeal filed by the petitioner in A.P. No. CST/39/2002 was considered by the second respondent, who set aside the Commercial Tax Officer's order and remanded the matter for reassessment due to lack of a fair opportunity for the petitioner to object to the proposed assessment.

4. Despite a fresh hearing granted to the petitioner, the third respondent, by an order dated April 30, 2007, disallowed the petitioner's claim. This decision prompted the petitioner to file an appeal in Appeal No. 20/2007, seeking redressal for the disallowance of their claim.

5. The petitioner also filed a petition seeking a stay of recovery of the amount due from them, indicating their intent to challenge the adverse decision and the need for a temporary halt on the recovery process.

6. The writ petition primarily sought a direction for the second respondent to expedite the consideration and disposal of the appeal in Appeal No. 20/2007 within a specific timeframe. The court, without delving into the merits of the case, directed the second respondent to decide on the appeal within two weeks from the date of receipt of the court's order, thereby addressing the delay in the disposal of the appeal.

This comprehensive analysis outlines the key issues, legal proceedings, and the court's directive in response to the petitioner's grievances regarding the tax assessment and appeal process.

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