R.K.GULATI, J. - (1.) THIS is a writ petition under Art. 226 of the Constitution of India. The petitioner is permitted to implead Branch Manager, Allahabad Bank, Bindki, Fatehpur as respondent No. 3.
(2.) AGGRIEVED against an ex parte assessment order in respect of the asst. yr. 1992-93, the petitioner preferred an appeal before the CIT(A), Allahabad, which was dismissed. It is alleged that the petitioner has filed a second appeal before the Tribunal along with an application for stay of the disputed tax during the pendency of the appeal. The stay application, it is stated, was filed on 2nd Nov., 1993 and is pending adjudication. In the meanwhile the second respondent--ITO, Fatehpur-- has issued a garnishee notice under S. 226(3) of the IT Act addressed to the Manager, Allahabad Bank, Bindki, district Fatehpur stating that a sum of Rs. 92,462 plus interest is due from Narendra Kumar proprietor of M/s Narendra Kumar Steel Traders on account of the income-tax and the said manager was required to remit any amount that may be due from the bank to the petitioner or its proprietor. It is in this background that this writ petition has been filed seeking a mandamus to the Tribunal directing it to decide the stay application/appeal of the petitioner at an early date and also a further direction that the disputed amount of tax may not be realised till the stay application/appeal is decided. We have heard learned counsel for the petitioner. The stay application was filed only on 2nd Nov., 1993. If the petitioner desired that his application/appeal be heard out of turn and at an early date, in all fairness he should have approached the Tribunal instead of rushing to this Court. We have no doubt that if such an application had been moved and a case was made out for an early hearing, the Tribunal would have taken necessary steps in that behalf. Be that as it may, we dispose of this writ petition with a direction that the petitioner may move the Tribunal for an early hearing of the stay application/appeal. If such an application is filed, the Tribunal is directed to decide the stay application, if for some reason it is not possible to decide the appeal itself, within a period of three weeks, a certified copy of this order is filed before it along with the necessary application. We further direct that, in the meanwhile, the respondent No. 3--Branch Manager, Allahabad Bank, Bindki, Fatehpur--shall not act upon the notice dt. 18th Nov., 1993 issued under S. 226(3) of the IT Act (Annexure-4 to the writ petition) for a period of one month from today, unless he has already remitted the amount in pursuance of the said notice. However, the bank account of the petitioner with the said bank shall remain under attachment.
(3.) SUBJECT to the above the writ petition shall stand finally disposed of.;