Court Orders Prompt Appeal Consideration with Suspension of Recovery Pending Disposal

The court directed the 2nd respondent to promptly consider and dispose of the appeal after providing the petitioner with a personal hearing. The recovery of specified amounts in the assessment order was suspended until the appeal was decided, with the condition that the petitioner remit 1/4th of the amount covered under the proceedings within two weeks of receiving a copy of the judgment.

---

---

Issues Involved:
1. Appeal against assessment order and stay petition pending consideration.
2. Rejection of request to keep recovery steps in abeyance.
3. Interference sought to restrain recovery steps till appeal disposal.

Issue 1: Appeal against assessment order and stay petition pending consideration
The petitioner had filed an appeal against the assessment order, along with a stay petition, before the 2nd respondent. The petitioner contended that both the appeal and the stay petition were pending consideration and disposal before the 2nd respondent. However, the 1st respondent issued proceedings rejecting the request to keep recovery steps in abeyance.

Issue 2: Rejection of request to keep recovery steps in abeyance
The petitioner argued that if the appellate authority considered the appeal on merits, there was a possibility of the appeal being allowed. The petitioner further contended that coercive recovery steps had been initiated without considering the pending appeal. Consequently, the petitioner sought the court's intervention to restrain the recovery steps until the appeal was disposed of.

Issue 3: Interference sought to restrain recovery steps till appeal disposal
After hearing the standing counsel for respondents, the court refrained from delving into the merits of the contentions due to the matter being within the jurisdiction of the statutory appellate authority. However, the court opined that justice would be served by directing the appellate authority to expedite the disposal of the appeal and to keep recovery steps in abeyance until then, subject to certain conditions.

In the judgment, the court directed the 2nd respondent to consider and dispose of the appeal promptly after providing the petitioner with a personal hearing. Until the appeal was decided, the recovery of amounts specified in the assessment order was to be suspended, provided the petitioner remitted 1/4th of the amount covered under the proceedings within two weeks from the date of receiving a copy of the judgment.

---