Initiation of recovery—In the instant case, the grievance of the petitioner is that even though the appeal and the application for stay, a copy of which has been produced as Exts.P3 and P4, are pending before the 2nd respondent, steps have been taken for recovery of the assessed tax from the petitioner. The petitioner prays that the recovery against the petitioner be interdicted at least until such time as the stay petition is considered by the appellate authority.
Held that— Taking note of the similar orders passed by this Court in analogous situations. The petitioner can be given some respite from the rigor of recovery, at least until such time as the stay petition is considered by the appellate authority. recovery proceedings are to be kept in abeyance till the time the 2nd respondent passes an order on the stay petition, and communicates the same to the petitioner - petition disposed off.[VICTORY PAPER AND BOARDS (INDIA) LTD.] [KERALA HIGH COURT] [2018] 2 TAXLOK.COM 077 (Ker)