IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JAIPUR BENCH, JAIPUR O R D E R S.B. Civil Writ Petition No. 738 of 2004. M/s. Bharat Steel Traders, Bharatpur VERSUS The Commissioner, Commercial Taxes Department, Jaipur & Others Date Of Order ::: 23/04/2008. Hon'ble Mr. Narendra Kumar Jain J. Mr. Amit Ratnawat, advocate, for Mr. R.B. Mathur, Counsel for the Petitioner Mr. J.M. Saxena, Counsel for the respondents By the Court: Heard learned counsel for the parties. The petitioner, in this writ petition, has prayed that the respondent no.2, Appellate Authority, may be directed to decide the appeal of the petitioner pending before him for the assessment years 1997-98 and 1998-99 at the earliest, and meanwhile the respondent no.3 may be restrained from recovering the disputed amount. A notice to show cause was given to the respondents on 27.04.2004, and it was also directed that no coercive steps will be taken against the petitioner for recovery of the amount. The respondents have filed their reply and have annexed order dated 10.06.2003 (annexure R/1) therewith to show that the appeal preferred by the petitioner has already been dismissed. During the course of arguments, the learned counsel for both the parties agreed that so far as the dismissal of the appeal vide order dated 10.06.2003 (Annexure R/1) is concerned, the same was dismissed against the provisional order of the assessment, whereby a prayer in this writ petition has been made in respect of appeal against the final order relating to the years 1997-98 and 1998-99. Both the parties are not in a position to give a specific statement as to whether the said appeal is still pending or not before the Appellate Authority. In these circumstances, I think it fit and proper to issue a direction to the Appellate Authority to decide the appeal of the petitioner at the earliest within a period of two-months from the date of receipt of the order, in case, the same has not been decided so far, and till the disposal of the appeal, the respondent will not adopt any coercive steps for recovery of the disputed amount. Consequently, the writ petition is allowed. The respondent no.2, Apellate Authority, is directed to decide the appeal of the petitioner at the earliest, but not later than two months from the date of receipt of this order, and the respondent no.3 is directed not to recover the disputed amount from the petitioner by adopting any coercive method during the pendency of the appeal of the petitioner before the Appellate Authority. The cost is made easy. (Narendra Kumar Jain) J. ashok/