1987 (8) TMI 416

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....elivered by M.N. CHANDURKAR, C.J.-Appeal admitted with the consent of the learned Additional Government Pleader (Taxes) and the petitioner-appellant.   It is possible to dispose of the writ petition itself at this stage. The writ petition is directed against a notice under section 22 of the Revenue Recovery Act (hereinafter referred to as the "Act") whereby certain properties belonging ....

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....nd extent of the applicability of the amended provisions of section 32 of the Tamil Nadu General Sales Tax Act were pending in the Madras High Court and that the Tribunal's remand order will be given effect to after the decision of the Madras High Court is known. It is obvious that a revision petition filed by the petitioner-appellant is still pending and it is difficult to appreciate the stand....

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.... and it was not, therefore, proper for the department to initiate revenue recovery proceedings in respect of the liability which is the subjectmatter of the revision petition. The notice issued under section 22 of the Revenue Recovery Act as well as the proceedings initiated under that Act are quashed. The Deputy Commissioner is directed to decide the revision petition filed by the petitioner-appe....