Stay of recovery pending appeal directed until appellate disposal within a fixed time

The writ petition concerned whether the appellate authority should be directed to dispose of the assessee's appeal within a fixed time and whether recovery under the assessment order should be stayed meanwhile. The Madras HC directed the authority to dispose of the appeal on merits and in accordance with law within 8 weeks, and restrained recovery from the assessee until the appeal is decided.

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Issues: Whether the appellate authority should be directed to dispose of the assessee's appeal within a specified time and whether recovery pursuant to the assessment order should be kept in abeyance till such disposal.

Outcome: The writ petition was disposed of by directing expeditious disposal of the appeal on merits and in accordance with law within 8 weeks, with no recovery to be made from the assessee till disposal of the appeal.

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