T JAYAPRASAD Vs. DEPUTY TAHSILDAR

JUDGEMENT

(1.) AGAINST Exts. P5 and P6 orders the petitioner filed exts. P7 and P8 appeals before the first respondent. Those appeals are now pending disposal. The complaint of the petitioner is that now proceedings for realisation of the amount covered by the impugned orders have been initiated, through exts. P9 and P10 notices. The petitioner also points out that he had applied for permission to pay the tax due at the compounded rate, and the Deputy Commissioner has already condoned the delay in submitting those compounding applications. If the petitioner is allowed to pay the tax at the compounded rate, there will not be any further liability, is the contention. However, since the statutory appeal is pending before the third respondent, it is for the petitioner to move before that authority seeking stay of the recovery proceedings. Hence the writ petition is disposed of directing the petitioner to file stay applications before the third respondent within a period of ten days from today. If such applications for stay are received by the third respondent, the same shall be considered and disposed of as early as possible, after affording an opportunity of hearing to the petitioner, at any rate within a period of fifteen days from the date of receipt of such applications. In order to facilitate the petitioner to move the stay petitions before the appellate authority, recovery proceedings initiated pursuant to Exts. P9 and P10 notices are directed to be kept in abeyance for a period of one month from today.