IN THE HIGH COURT OF BOMBAY AT GOA WRIT PETITION NO. 137 OF 2009 ZUARI MAROC PHOSPHATES LIMITED ... Petitioner Versus THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 2 AND 10 ORS., ... Respondents Mr. P. J. Pardiwalla, Senior Advocate with Mr. S. D. Padiyar, Advocate for the petitioner. Mr. S. R. Rivonkar, Advocate for respondents No.1 to 5. Coram:- P. B. MAJMUDAR & U. D. SALVI, JJ. Date:- 2nd March, 2009 P.C. The grievance of the petitioner is that even though the appeal was heard by the Commissioner of Income-tax (Appeals) long back, yet the appeal is not disposed off finally and in the meanwhile, the property of the Petitioner is sought to be attached by issuing garnishee notices, by the Tax Recovery Officer. It is submitted by Mr. Pardiwalla, learned Senior Counsel appearing for the petitioner that as long as the appeal is not disposed off, further proceedings cannot be taken out for the purpose of executing the Order. Mr. Rivonkar, learned Counsel appearing for respondents No.1 to 5, on the other hand, submitted that in case the decision is against the petitioner, the petitioner may move this Court. 2. We have heard the learned Counsel for the parties. It is not in dispute that the appeal is pending before the Appellate Commissioner. Under such circumstances, we permit the petitioner to approach the appellate Commissioner by preferring an application for stay of the recovery proceedings. If such an application is preferred before the appellate Commissioner, within a period of three weeks from the date of receipt of such application, the Commissioner shall decide the said application in accordance with law and may dispose off the application expeditiously and within a period of three weeks from the date of receipt of such application. The appellate Commissioner may either dispose off the matter wholly or may dispose off the stay application within the aforesaid period. Till the decision is taken on the stay application, no coercive steps shall be taken for the purpose of recovering the said amount by the Recovery Officer. No further proceedings shall be initiated for the purpose of executing the Order in question. It is needless to say that the appellate Commissioner shall dispose off the application within the aforesaid period and after the decision of the Commissioner on stay application, and in case the Commissioner decides the entire appeal within the aforesaid time against the petitioner, the said order shall not be implemented for a period of one week thereafter and no coercive steps shall be taken against the petitioner, so as to enable the petitioner to take out appropriate proceedings in accordance with law. Petition is disposed off in the aforesaid terms. P. B. MAJMUDAR, J. U. D. SALVI, J. ssm.