Court orders 1st respondent to halt recovery pending 2nd respondent's orders. Stay of assessment extended. No costs awarded.

The court directed the 1st respondent to cease recovery actions until the 2nd respondent issues orders in the pending appeals. The stay of assessment orders will continue until the disposal of the appeals. No costs were awarded, and connected miscellaneous petitions were closed.

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Issues:
Petitioner seeks a writ of mandamus to prevent recovery action pending appeal disposal.

Analysis:
The petitioner challenged assessment orders for various years and filed appeals with stay applications, complying with conditions imposed by the appellate authority. Despite readiness to complete appeals, they remain pending. Stay orders were extended until 23.10.2015, but recovery action was threatened before final appeal orders. The petitioner requested no coercive steps until stay extension decisions, but the 2nd respondent indicated no further extensions. The petitioner paid disputed taxes, furnished bank guarantees, and filed stay extension applications, which were not heard. The 1st respondent issued a notice for stay orders, threatening recovery without them. The court noted the petitioner's compliance with conditions safeguarding revenue and directed the 1st respondent to halt recovery proceedings until final appeal orders are issued.

The writ petitions are disposed of, directing the 1st respondent to refrain from recovery actions until the 2nd respondent issues orders in the pending appeals. The stay of assessment orders will remain until appeal disposal. No costs are awarded, and connected miscellaneous petitions are closed.

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