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Judgment
Kalyan Jyoti Sengupta, C.J.—The extraordinary situation has arisen in the matter as we find that the learned Tribunal has not been able to dispose of the stay application when it was filed in the year 2012. We are of the view that application of this nature should be heard out expeditiously and an endeavour should be made to see that the same is disposed of within a period of two months from the date of its filing. Else, both the litigating parties will be put to serious problem, as the Revenue is always active to implement the order passed by the lower authority. On the other hand, without having the application being heard, the assessee is forced to accept the order passed by the lower authority before his application for stay is adjudicated.
In the circumstances, we feel that the learned Tribunal should dispose of the stay application within a period of two months from today and the action, which is said to have been taken place, will abide by the result of the application, which is pending for adjudication before the Tribunal.
The writ petition is accordingly disposed of. No costs. Pending miscellaneous petitions, if any, shall stand closed.