A.Banerji, J. - (1.) Having heard the learned counsel for the petitioner and the learned Standing Counsel, we feel that this writ petition can be disposed of finally at the admission stage taking into consideration the provisions of the proviso of Rule 2 of Chapter XXII of the Rules of the Court.
(2.) The petitioner has come to this Court praying for appropriate orders for directing the Commissioner of Sales Tax, U. P., Lucknow to transfer all the proceedings (including assessment proceeding, penalty proceeding, recovery proceeding and other proceeding under the Act) under the U. P. Sales Tax Act, from Sri M. U. Khan, Sales Tax Officer, Mahoba to any other officer of Uttar Pradesh. The allegations made in the writ petition are serious enough to merit consideration by the Commissioner of Sales Tax. Some of the allegations seem to be established by the appellate order and these amount to manipulations in showing service of notice of assessment on the petitioner for the year 1984-85. Further allegation shows that Sri M. U. Khan, the Sales Tax Officer, is acting in a manner which is divorced from the rules of natural justice and it appears from the contents of the writ petition that the petitioner has an apprehension that he will not get any just and proper hearing or consideration from Sri M. U. Khan, the Sales Tax Officer, for some reasons which annoyed the officer. The petitioner has made an application on 5th November, 1985 to the Sales Tax Commissioner which matter is still pending. It is just and proper that the matter receives attention of the Sales Tax Commissioner, U. P., Lucknow, and appropriate order is passed by him within six weeks from today. The petitioner is directed to serve a copy of this order on the Commissioner, Sales Tax, U. P., Lucknow within one week.
(3.) Meanwhile for this period of six weeks further proceedings in pursuance to the orders passed by the appellate authority dated 24th January, 1986 and 24th January, 1986 (annexures 1 and 4 to the writ petition) shall remain stayed.;