- (1.) WITH the consent of the learned counsel for the parties, the writ petition was heard and is being disposed of finally.
(2.) THIS writ petition is directed against Circular dated 1st January, 2013 and recovery letter dated 31st January, 2013, whereby petitioner has been directed to deposit the amount in question. Submission of learned counsel for the petitioner is that Circular dated 1st January, 2013 has already been quashed by this Court. He has further submitted that against order in original, he preferred an appeal along with stay petition. The appellate authority did not fix any date for hearing of stay petition and during pendency of stay petition, the Department has issued recovery notice dated 31st January, 2013 on the basis of Circular dated 1st January, 2013, which has already been quashed. Therefore, the impugned recovery notice dated 31st January, 2013 may also be quashed.
(3.) LEARNED counsel for the respondents submitted that this Court may direct the appellate authority to hear the stay petition filed along with appeal as early as possible and in the mean time, the recovery proceedings may be stayed for a limited period.;