SULTAJ EXPORTS Vs. DEPUTY COMMISSIONER

JUDGEMENT

(1.) BEING aggrieved of Exhibits P1 to P4 assessment orders, the petitioner preferred Exhibits P5 to P8 appeals along with Exhibits P9 to P12 petitions for stay, before the first respondent. The grievance of the petitioner is that though the appeals was finally heard on 25.06.2012, orders are still to be pronounced; without any regard to which, the recovery proceedings are being pursued as borne by Exhibits P13 and P14.

(2.) THE learned Government pleader, submits on instructions that the appeals were actually heard by the concerned officer who was holding office of the first respondent on 25.06.2012. But the said officer has been transferred and as such, it has to be re-considered by the new officer who replaced the former.