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Judgment
The petitioner has prayed for the following relief/s :-
We are informed that the appeal against the impugned appellate order dated 02.01.2021 and impugned Assessment Order and Demand Notice dated
06.02.2020 is pending consideration, along with a prayer for stay, before the learned Commercial Taxes Tribunal, Bihar, Patna. Despite the same, the
respondent department has issued a Reminder/Demand Notice dated 17.07.2021 bearing Process No. 193 with respect to financial year 2016-17.
Also, the Commercial Taxes Tribunal, Bihar, Patna is presently lying defunct in absence of Chairman.
In that view of the matter, we direct that till hearing of the appeal by the Tribunal, or passing of an appropriate order on the application for stay by the
Tribunal, subject to payment of 10% of the impugned demand within a period of two weeks, no coercive action shall be taken against the petitioner.
The instant petition sands disposed of in the aforesaid terms.
Interlocutory Application(s), if any, also stands disposed of.
Learned counsel for the respondents   undertakes to communicate the order to the appropriate authority through electronic mode.