Interim protection against coercive recovery granted pending decision on representation for special rate fixation.

Interim protection was granted against coercive recovery under the impugned demand notice while the petitioner's representation for fixation of a special rate remained pending. The authorities were restrained from taking coercive action until a decision was made on the representation. The Commissioner was also directed to dispose of the representation within four weeks from receipt of a certified copy of the order, preserving the petitioner's position pending that consideration.

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Issues: (i) Whether interim protection should be granted against coercive recovery pursuant to the impugned demand notice pending consideration of the petitioner's representation for fixation of special rate; (ii) whether the authority should be directed to dispose of the pending representation within a specified time.

Issue (i): Whether interim protection should be granted against coercive recovery pursuant to the impugned demand notice pending consideration of the petitioner's representation for fixation of special rate.

Conclusion: Interim protection was granted and the authorities were restrained from taking coercive action pursuant to the impugned demand notice until a decision was taken on the representation(s).

Issue (ii): Whether the authority should be directed to dispose of the pending representation within a specified time.

Conclusion: The Commissioner was directed to dispose of the petitioner's representation for fixation of special rate within four weeks from receipt of a certified copy of the order.

Final Conclusion: The writ petition was dealt with by way of interim directions preserving the petitioner's position pending consideration of the requested special rate.

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