Attachment notice challenged despite pending appeal and claimed stay, with representation directed for decision by the Assessing Authority.

An impugned attachment notice was challenged on the basis of a pending appeal and an asserted statutory stay on recovery proceedings. The court did not render a final merits determination on the validity of the attachment notice, but directed the petitioner to pursue the representation before the Assessing Authority, which was to decide the matter within four weeks. The order therefore left the substantive issue open and confined relief to a direction for administrative consideration.

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Issues: Whether the impugned attachment notice should be quashed in view of the pending appeal and the claimed statutory stay on recovery proceedings.

Outcome: No final adjudication on the merits was rendered; the petitioner was directed to pursue the representation before the Assessing Authority, which was to decide it within four weeks.

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