M/s Tata Steel Limited vs The state of Jharkhand and Others

Learned counsel for the petitioner submitted that the petitioner''s revision is pending before the Revisional authority, wherein the demand raised by Revenue has been challenged. However a notice for recovery dated 22.5.2012 has been served upon the petitioner on 8th June, 2012, asking the petitioner to deposit the demand amount by 15th June, 2012 i.e., today, failing which the petitioner''s, bank account will be seized. The revenue involved is Rs. 59,98,490.05 as per Annexure-7, the demand notice dated 22.5.2012. According to the learned counsel for the petitioner, the petitioner is suffering great hardship because of the non availability of the revisional authority, as the revisional authority has been transferred and petitioner''s application for taking up of the application for interim relief is pending for which the petitioner has moved application for early hearing also, but it could not be taken up because of the transfer of the revisional authority. Learned counsel for the State also submitted that the officer, the revisional authority, is relieving today. However, the learned counsel for the State has no knowledge when the revisional authority will join.

In these facts and circumstance, we are left with no option but to stay the recovery proceeding initiated, in pursuance of the impugned order which is impugned in the revision petition and in pursuance of the demand notice dated 22.5.2012 till the petitioner''s application for interim relief is decided by the revisional authority.

The writ petition of the petitioner is disposed of. However, this order may not he treated any decision on the merit of the case of the writ petition, even for the purpose of grant of interim relief.

The application for interim relief, if the revision petition is not decided by the revisional authority be decided expeditiously by the revisional authority immediately after the joining of the officer i.e., revisional authority.

The petitioner may cooperate in deciding the interim relief petition, otherwise the revisional authority may proceed and pass appropriate order for enforcement of the recovery proceeding without approaching this Court. Let a copy of this order be given to the counsel for the parties.