- (1.) LEARNED counsel for the writ petitioner submitted that when these writ petitions were filed the appellate authority was not there and the appeals were filed well in time but interim order could not be obtained. Taking this situation, the assessing officer issued garnishing order to the clients of the writ petitioner demanding the amount of the writ petitioner lying with them. However, now the appellate authority has joined and the petitioner has moved an application for appropriate orders on its application for interim relief but that has not yet been decided. In view of the above, learned counsel for the petitioner prays that the appellate authority may be directed to hear the appeals preferred by the petitioner and if he can not hear the appeals and cannot decide the appeals then he may be directed to decide the application for interim relief.
(2.) IT is submitted that till then the petitioner's client to whom the garnishing orders have been issued may not be compelled to pay the amount to the respondent -department. Learned Addl. Advocate General appearing on behalf of the State submitted that the appellate authority since has joined therefore, the petitioner can seek relief from the appellate authority.
(3.) TO avoid any controversy, whether the appellate authority is hearing any appeal or passing the interim order or not it would be appropriate that we may fix a date of appearance of the writ petitioner before the appellate authority and the appellate authority may on that fixed date, may hear the appeals itself or may decide the prayer for interim relief. Therefore, these writ petitions are disposed of with direction to the writ petitioner to appear before the appellate authority on 31.08.2012 itself. On that date, the appellate authority may hear the appeals finally and if not possible, may hear the application for interim relief and may pass appropriate order. Till that date, the assessing officer shall not insist for payment of the amount for which garnishing order has been issued to the clients of the writ petitioner and at the same time, the petitioner shall not receive the amount from the said clients for which garnishing order has been issued.;