IN THE HIGH COURT OF UTTARAKHAND AT NAINITAL Writ Petition (M/S) No. 817 of 2010 M/s J.K.Packing Industries, 7/297 Quidwai Nagar, Haldwani (Nainital) through its Proprietor Mohammad Zaeem S/O Mohammad Shakeel, 7/297 Quidwai Nagar, Haldwani. … Petitioner. Versus 1. State of Uttarakhand through Secretary in the department of Commercial Tax Dehradun and four others. … Respondents. Mr. T.A.Khan, Advocate, learned counsel for the petitioner. Mr. K.P.Upadhyay, learned Additional C.S.C. for the respondents. Date June 02, 2010. Hon’ble B.S.Verma, J. (Interim Relief Application No. 3967 of 2010) By means of this writ petition, the petitioner has sought the following relief:- A. To issue suitable directions, directing the Joint Commissioner (Appeal) Commercial Tax, Head Office Haldwani to dispose of the stay applications filed by the petitioners in the appeals filed by the petitioner on 20-5-2010 arising out against the orders as detailed below: i-Order dated 31.3.2008 passed by the respondent no. 2 (Annexure-1) under Section 9 of the Uttarakhand Commercial Tax Act imposing a tax amounting to Rs. 35,000/- against the petitioner. ii. Order dated 31-3-2008 passed by the respondent no. 2 (Annexure No. 2) under Section 9(2) of Central Sales Tax Act imposing a tax amounting to Rs. 25,000/- against the petitioner. iii. Order dated 28-9-2007 passed by the respondent no. 3 (Annexure No. 3) under Section 9 of the Uttarakhand Commercial Tax Act imposing a tax amounting to Rs. 52,000/- against the petitioner. iv. Order dated 28-9-2007 passed by the respondent no. 3(Annexure No.-4) under Section 9(2) of the Central Sales Tax Act imposing a tax amounting to Rs. 50,000/- against the petitioner. 2 B. To issue suitable directions to stay the recovery of the amount of Rs. 1,62,000/- against the petitioner till the final disposal of the stay applications filed by the petitioner in the following appeals filed by the petitioner before the Joint Commissioner (Appeal) Commercial Tax Head Office, Haldwani. i. Order dated 31-3-2008 passed by the respondent No. 2 (Annexure No.-1) under Section 9 of the Uttarakhand Commercial Tax Act imposing a tax amount to Rs. 35,000/- against the petitioner. ii. Order dated 31-3-2008 passed by the respondent no. 2 (Annexure No. 2) under Section 9(2) of Central Sales Tax Act imposing a tax amounting to Rs. 25,000/- against the petitioner. iii. Order dated 28-9-2007 passed by the respondent no. 3 (Annexure No. 3) under Section 9 of the Uttarakhand Commercial Tax Act imposing a tax amounting to Rs. 52,000/- against the petitioner. iv. Order dated 28-9-2007 passed by the respondent no. 3(Annexure No.-4) under Section 9(2) of the Central Sales Tax Act imposing a tax amounting to Rs. 50,000/- against the petitioner. C. Any other order, which this Hon’ble Court may deem fit and proper may kindly be awarded in favour of the petitioner and against the respondent. D. Cost of the petition may kindly be awarded in favour of the petitioner and against the respondent. According to the petitioner, having been aggrieved by the orders dated 28-9-2007 and 31-3-2008 passed by the respondent nos. 3 and 2 i.e. Assistant Commissioner, Commercial Tax, Haldwani and Commercial Tax Officer, Category-II Division 1st, Haldwani respectively, the petitioner moved an application on 19- 5-2010 for recall of the order dated 28-9-2007 and 31-3-2008 before the authorities concerned. When no order was passed by the respondent nos. 2 and 3, the petitioner preferred four appeals before the Joint Commissioner (Appeal), Commercial Tax, Head Office Haldwani. Copies of memo of appeals have been annexed as Annexure-7 to the petition. In paragraph no. 14, the petitioner has 3 made an averment that the petitioner also filed four stay applications in all the four appeals. The grievance of the petitioner is that the interim relief applications, which have been filed along with the appeals, are still pending and no decision has been taken so far thereon till today. In the above facts and circumstances, the appellate authority is directed to take a decision on the interim relief applications, which have been moved by the petitioner at the time of filing of appeal, expeditiously, preferably within a period of two weeks from the date of production of certified copy of this order. The appellate authority is also directed to decide the appeals preferred by the petitioner in accordance with law expeditiously preferably within a period of three months from the date of production of certified copy of this order. With the above observations and direction, the writ petition is disposed of finally. (B.S.Verma, J.) RCP 4