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Issues involved: Coercive steps under Revenue Recovery Act pursued during pendency of statutory appeal.
Summary: The petitioner approached the High Court due to coercive steps taken by the respondents under the Revenue Recovery Act, despite a pending statutory appeal. The petitioner had filed a memorandum of appeal challenging the order imposing a penalty. The petitioner received a notice for the appeal hearing scheduled on a specific date. The Court, after hearing both parties, decided not to delve into the merits of the case considering the appeal was already set for hearing. The Court directed the second respondent to consider the appeal in accordance with the law and provide a hearing, while keeping all coercive proceedings against the petitioner on hold until a final decision is made on the appeal. The Writ Petition was disposed of accordingly.
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