OLAM EXPORTS INDIA LTD Vs. ASSISTANT COMMISSIONER

JUDGEMENT

(1.) AS against the assessment orders Exts.P1 and P2 for the years 2000-2001 and 2001-2002 respectively. Petitioners preferred Exts.P3 and P4 appeal along with stay applications Exts.P5 and P6 before the 2nd respondent. However, since proof of payment of admitted tax was not included along with the appeal, the same was noted as defective. AS per Ext.P7 petitioner applied for necessary certificate for payment of the admitted tax before the 1st respondent. The said certificate is not issued till now. In the mean while Exts.P8 and P9 revenue recovery proceedings were initiated. In such a situation, petitioner approached this court.

(2.) HEARD the learned Government Pleader. In the facts and circumstances of the case, there will be a direction to consider and issue the certificate as sought for in Ext.P7, in case the admitted tax has been paid by the petitioner, expeditiously, at any rate, within a period of three weeks from the date of production of a copy of this judgment. Petitioner may produce the certificate so issued before the appellate authority and there upon Exts.P5 and P6 stay applications will be considered by the 2nd respondent and dispose of the same in accordance with law, within a period of six weeks from that date. Pending compliance with the direction as issued above, Exts.P8 and P9 revenue recovery proceedings shall be kept in abeyance and thereafter by any orders that may be passed by the Appellate Authority. Petitioner to produce copy of this order before the appropriate authority for information and compliance.