(1.) LEARNED Government Pleader is directed to take notice for the Respondents.
(2.) THE Petitioner has sought for issuance of writ of mandamus directing the 2nd Respondent not to initiate coercive action pursuant to notice issued at Annexure -F dated 27.12.1010 pending disposal of the appeals so also, to issue writ of mandamus directing the 3rd Respondent to dispose of the appeals bearing Nos. KVAT AP 295, 296, 297 and 298 filed on 3.7.2010 as expeditiously as possible and for such other reliefs.
(3.) ACCORDING to the learned Counsel for the Petitioner, the Petitioner has preferred appeals before the 3rd Respondent. The Joint Commissioner of Commercial Taxes (Appeals) under Section 39(1) of the Karnataka Value Added Tax Act, 2003 against the orders passed by the 2nd Respondent. The Assistant Commissioner of Commercial Taxes (Enforcement). Pending disposal of the appeals, the 2nd Respondent authority ought not to have given direction to freeze the account of the Petitioner Company, which amounts to taking away the right and liberty of the Petitioner in challenging the orders passed by him. It is further stated that the matter is kept pending without taking any further steps since July 2010 and in this regard, the Petitioner has sought for issuance of mandamus.