CWP 3459/2010 [1] IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JAIPUR BENCH O R D E R (1) SB Civil Writ Petition No.3459/2010 M/s. Quippo Construction Equipment Ltd. Versus. State of Rajasthan and others. (2) SB Civil Writ Petition No.3460/2010 M/s. Quippo Construction Equipment Ltd. Versus. State of Rajasthan and others. (3) SB Civil Writ Petition No.3462/2010 M/s. Quippo Construction Equipment Ltd. Versus. State of Rajasthan and others. DATE OF ORDER : 15/03/2010 HON'BLE MR. JUSTICE AJAY RASTOGI Mr.Sagar Mal Mehta,Senior Advocate with Mr. Anil Mehta,for petitioners. Mr. RB Mathur, for respondents. Since the controversy involved in the above writ petitions is identical, the same are being decided by this common order. Notices were issued by this Court on 10/03/2010 which were accepted by Mr. RB Mathur who is counsel for the respondent-department. Counsel for petitioners submits that against the assessment year 2003-04, 2004-05 and 2006-07 despite appeals being preferred within the period of limitation under the Rajasthan Sales Tax Act, 1994, the same have not been decided by the Appellate Authority which has compelled the petitioners to file the instant writ petitions. CWP 3459/2010 [2] Out of the three appeals preferred against the assessment order, referred to supra, in two appeals, the petitioners have deposited 10% of the amount assessed and in one appeal, as alleged, being the ex-parte assessment order, 5% is the requirement under law that has been deposited by the petitioner and it has not been converted by the respondents. It has also been informed that the appeals are coming up before the appellate authority for hearing on 19/03/2010. The main thrust of the petitioners is that the appeals remain pending and action has been initiated by the respondents for making recovery of the tax assessed by the authority causing prejudice to the petitioner. This Court, while passing order on 10/03/2010, restrained the respondents from taking any coercive steps against the petitioners with regard to the impugned recovery upto 19/03/2010. Without going into the merits of the matter, this Court considers it appropriate to direct the appellate authority to dispose of the appeals of the petitioners within a period of one month from today, preferably on 19/03/2010. However, pending CWP 3459/2010 [3] appeals, the respondents shall not take any coercive steps against the petitioner in regard to the recovery notice impugned served upon the petitioners. With these directions, all the three writ petitions stand disposed of. [AJAY RASTOGI], J. Raghu-3459-CW-2010-final.doc