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of <h1>Court Orders Prompt Action on Appeal, Allows Petitioner to Operate Bank Accounts Despite Garnishee Orders</h1> The court directed the appellate authority to expedite the disposal of the pending appeal and consider the stay application. The petitioner was instructed ... Stay of collection of the tax - Grievance of the petitioner is that without considering pendency of the appeal and the stay petition before the 2nd respondent, recovery steps has now been initiated and notices were issued to respondents 3 and 4 requiring payment of amounts due from the Bank accounts maintained by the petitioner with those respondents – Held that:- writ petition is disposed of directing the 2nd respondent to consider and pass orders on Ext.P3 stay petition, after affording an opportunity of hearing to the petitioner, petitioner shall be permitted to operate the Bank accounts despite the Garnishee orders issued to respondents 3 and 4 Issues:1. Stay of recovery steps pending disposal of appeal.2. Consideration of stay application by appellate authority.3. Timely disposal of appeal by the appellate authority.Analysis:The petitioner challenged an assessment order finalized for the year 2009-2010 and filed a statutory appeal along with a stay application. The assessing authority had stayed collection of 50% of the demand, subject to conditions. However, recovery steps were initiated despite the pending appeal and stay petition. The petitioner sought direction for early disposal of the appeal and to stay recovery steps until then.The court noted that the appeal against the assessment order was pending before the appellate authority and refrained from delving into the merits of the contentions. It observed that the appellate authority had not considered the stay application and that some installment facility had been granted by the assessing authority. In the interest of justice, the court directed the appellate authority to expedite the disposal of the matter.Consequently, the writ petition was disposed of with directions for the 2nd respondent to consider and decide on the stay petition expeditiously, within a month of the judgment's receipt, provided the petitioner remitted the first installment as stipulated. The court clarified that further recovery steps would be halted if the stipulated amount was paid, allowing the petitioner to operate bank accounts despite garnishee orders issued to respondents 3 and 4.
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