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Judgment
Justice Antony Dominic
Petitioner is a works contractor registered under the KVAT Act. By Ext. P2 series of orders, penalty was levied and assessment was completed by Ext. P3 series of orders. Against Exts. P2 and P3 series of orders, petitioner filed Exts. P4 and P5 series of appeals before the 4th respondent. Petitioner says that pursuant to Exts. P6(a) and P6(b) notices, appeals were heard by the appellate authority on 12/9/2012. However, orders have not been passed so far. In the meantime, revenue recovery proceedings have been initiated by Exts. P7(a), P7(b) and P7(c) notices and therefore this writ petition is filed. If as stated by the petitioner, the appeals have already been heard on 12/9/2012, I feel the recovery proceedings initiated at this juncture should await orders on the appeal. Therefore, I dispose of this writ petition directing the 4th respondent to pass orders on Exts. P4 and P5 series of appeals filed by the petitioner. This shall be done as expeditiously as possible, at any rate, within 4 weeks of production of a copy of this judgment. In the meantime, further proceedings to recover the amount due from the petitioner under Exts. P2 and P3 series of orders shall be kept in abeyance.
Petitioner will produce a copy of this judgment along with a copy of the writ petition before the 4th respondent for compliance.
Writ petition is disposed of as above.