S.B.Civil Writ Petition No.987/2009 Jaipur Vidyut Vitran Nigam Ltd. Vs. Deputy Commissioner of Income Tax & Ors. Date of order : 02.02.2009 HON'BLE MR.JUSTICE PREM SHANKAR ASOPA Mr. Sanjay Jhanwar for petitioner. Mr. R.B.Mathur for Caveator. Mr. R.B.Mathur has filed a caveat and has further filed the reply to the writ petition. With the consent of the parties, the case was heard finally. Since the matter is arising out of the order dated 19.01.2009 passed by the Assessing Authority whereby the proceedings of defaulter in view of Section 220 and recovery proceedings have been initiated with the further direction of recovery as detailed out therein. The order dated 19.01.2009 is as under :- “ The stay application filed by your AR on 16.01.2009 has been considered and the case is not found fit to grant the stay of demand. After considering the facts and circumstances of the case you are provide any opportunity to payment the demand as under : 1.Rs. 40 corer by or on 29.01.2009 2.Rs. 6.83 Corer (FBT) produced the challan for deposit the demand with in 3 days of receipt this letter. 3.From the month of February 2009, Rs. 5 crore by or on 15 day of each month till the entire demand will be recovered/receipts of the first appellate order, which is earlier. The above facility is provided, subject to charge the interest u/s 220(2) of the I.T. Act, and the challan for deposit the demand have to be produced before the under signed of the next date of deposit the demand as above. In case you fail to avail the above opportunity/payment to the outstanding demand as above, you may be treated as defaulter in view of Section 220 of the I.T.Act and recovery proceeding will be initiated accordingly without providing further opportunity of being heard.” Prior to the passing of the order dated 19.01.2009, the assessment of the petitioner-Government Company for the Assessment Year 2006-07 was made on 18.12.2008, against which the petitioner has filed an appeal which is said to be pending before the appellate authority. The submission of Mr. Sanjay Jhanwar is that in case recovery is made during the pendency of the appeal, then the petitioner- Company shall not be in a position to make the payment of salary to its employee as well as payment of the bill of the purchase of the electricity from outside the State, therefore, the recovery be stayed till the matter is decided by the appellate authority. Mr. R.B.Mathur submits that since the appeal is pending before the appellate authority where the appellant can also file a stay application. I have considered the aforesaid submissions and is of the view that the ends of justice would be met in case the appellate authority is directed to decide the appeal within a period of 15 days from today and till then the order dated 19.01.2009 shall be kept in abeyance. However, the appellate authority is free to confirm, reverse and modify the said order dated 19.01.2009 as per its final order which is to be passed within 15 days. The writ petition is disposed of accordingly. (PREM SHANKAR ASOPA),J. Gandhi 29