1 IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR J U D G M E N T S.B. CIVIL WRIT PETITION NO.4412/2007 (Guljag Industries Ltd. Vs. State of Raj. & Ors.) Date of Judgment : 02.08.2007 P R E S E N T HON'BLE MR. JUSTICE GOPAL KRISHAN VYAS Mr. Anil Bhansali, for the petitioner. The application filed by the learned counsel for the petitioner for amendment of the writ petition is allowed. Learned counsel for the petitioner has already filed amended writ petition. The same may be taken on record. By way of filing the writ petition, the petitioner is challenging the order dated 22.3.2007 (Annexure-7) passed by respondent No.4 under Section 3, 6, 7 and 9 of the Rajasthan Electricity (Duty) Act, 1962 and to quash the notice dated 30.5.2007 issued by the respondent No.4. It is prayed that the respondent No.2 may be directed to decide the appeal itself in consonance with the order of the Dy. 2 Commissioner (Appeals) dated 8.10.2003 for the year 2000-01 (Annexure-6). This is admitted position of the case that against the order dated 22.3.2007, the petitioner has already preferred an appeal before the Dy. Commissioner (Appeals), Jodhpur and the same is still pending. The petitioner has preferred the present writ petition under the apprehension that in similar circumstances in other appeal filed by him against the order of Assistant Commissioner, Special Circle-II, Commercial Taxes Department, Jodhpur, the application for interim relief was rejected against which he has preferred the writ petition before this Court. The same was registered as SB Civil Writ Petition Nol.4411/2007 and decided vide order dated 27.7.2007 in which this Hon'ble Court passed an order that appeal against the order dated 24.3.2006 passed by Commercial Taxes Officer, Circle-B, Jodhpur is pending and stay was refused in the month of Sptember, 2006 and now in May, 2007, notice was issued for recovery of demand. Therefore, in the interest of justice, the appellate authority was directed to decide the appeal within a period of two months from the date of order and it was also ordered that till then no coercive action shall be taken against the petitioner. In this case, admittedly, no order has been passed by the Dy. Commissioner (Appeals), Commercial 3 Taxes Department, Jodhpur on the appeal filed on 5.6.2007 and the same is still pending as well as the application for interim relief is also pending but department is taking coercive action against the petitioner for recovery of demand, therefore, it is prayed that in the interest of justice, the Dy. Commissioner (Appeals), Commercial Taxes Department, Jodhpur may be directed to decide the appeal preferred by the petitioner within stipulated time and till then, no coercive action be taken against the petitioner by the Department. It is true that normally when the appeal preferred by the petitioner is pending before the appellate authority, then, incumbent is required to pursue his remedy for the purpose of interim relief before appellate authority but in similar matter stay petition was dismissed and in this case, application for interim relief is pending but Department is taking action against the petitioner for recovery of the demand. In these circumstances, while following the aforesaid decision rendered in SB Civil Writ Petition Nol.4411/2007 decided vide order dated 27.7.2007 and in the interest of justice because this case is similar in nature with regard to electrcity Duty, therefore, the Dy. Commissioner (Appeals), Commercial Taxes Department, Jodhpur is directed to decide the 4 appeal preferred by the petitioner alongwith the appeal filed against the order dated 24.3.2006, which was subject matter of SB Civil Writ Petition No.4411/2007 within a period of two months. Till then, no coercive action shall be taken against the petitioner in pursuance of assessment order dated 22.3.2007 passed by Asstt. Commissioner, Special Circle-II, Commercial Taxes Department, Jodhpur. With the aforesaid observations and directions, the writ petition is disposed of. (GOPAL KRISHAN VYAS), J. arun