BIHAR SPONGE IRON LTD. Vs. STATE OF JHARKHAND

JUDGEMENT

(1.) Heard learned counsel for the parties. Learned counsel for the petitioner submitted that the petitioner has preferred appeal before the Joint Commissioner of Commercial Taxes (Appeals), Jamshedpur Division, Jamshedpur on 22.06.2011.

(2.) It appears that the said appeal was registered on 25.07.2011 and admitted. On that day, no interim order was passed by the appellate authority nor there is any prayer for any interim ex-parte order. Thereafter the matter was adjourned to 16.09.2011, 05.12.2011, 06.03.2012, 24.04.2012 and 08.05.2012 and thereafter the date fixed was 19.07.2012.

(3.) According to learned counsel for the petitioner, since 01.06.2012 the office of the appellate authority is vacant and the respondent department is pressing hard for the recovery of the amount. It is submitted that since there is no appellate authority and, therefore, the petitioner cannot obtain any interim order, much less seeking final decision of the appeal. In view of the above, it has been prayed that till any appellate authority starts functioning, the recovery proceeding may be stayed. Learned counsel for the petitioner submitted that in number of cases where appellate authorities were not there, this Court granted interim relief till the appellate authority joined.