Court Orders Prompt Action on Appeal, Allows Petitioner to Operate Bank Accounts Despite Garnishee Orders

The court directed the appellate authority to expedite the disposal of the pending appeal and consider the stay application. The petitioner was instructed to remit the first installment as stipulated, and if done so, further recovery steps would be halted, enabling the petitioner to operate bank accounts despite garnishee orders issued to other parties.

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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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