IN THE HIGH COURT OF JUDICATURE AT PATNA CWJC No.15762 of 2008 The Agriculture Produce Market Committee, Chhapra, through its Special Officer cum S.D.O. Chhapra. Versus 1. The Union of India through the Commissioner of Income Tax, Central Revenue Building, Bailey Road, Patna. 2. The Deputy Commissioner of Income Tax, Circle-2, Muzaffarpur. 3. The Branch Manager, State Bank of India, Agriculture Marketing Yard Branch, Sarha, Chhapra, District Saran. ----------- For the Petitioner : Mr. Rajesh Mohan For the Respondents 1 & 2: Mr. S. K. Sharan For the Respondent no. 3 : M/S. S. D. Sanjay & Gautam Kejriwal ------------ P R E S E N T Hon'ble the Chief Justice & Hon'ble Mr. Justice Kishore K. Mandal ------------ Dated, the 22nd October, 2008. Rule. Returnable forthwith. Mr. S. K. Sharan waives service for respondent nos. 1 & 2. By consent, rule is heard finally at this stage. 2. Counsel for the parties are ad idem that the present writ petition may be disposed of in terms of the order dated 26th March, 2007 passed in C.W.J.C. No. 3467 of 2007, Agriculture Produce Market Committee, Araria Vs. The Union of India and another. - 2 - 3. We, accordingly, pass the following order : (i) The appellate authority (C.I.T. Appeal), Muzaffarpur shall hear and dispose of the appeal preferred by the present petitioner against the assessment order dated 5th December, 2007 at an early date. (ii) Until disposal of the appeal by the Commissioner, Income Tax (Appeal), Muzaffarpur and up to a period of four weeks thereafter, no further steps or action for enforcement of the notice of attachment dated 29th September, 2008 shall be taken and henceforth no further coercive steps for recovery of the un-paid tax, pursuant to the assessment order dated 5th December, 2007 shall be taken. 4. Rule is disposed of in the terms aforesaid. There will be no order as to cost. R. M. Lodha, CJ Kishore K. Mandal, J AMIN/-