1977 (8) TMI 150

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..... s also the recovery proceedings consequent to the demand created by the orders. It transpires that the petitioner filed appeals against the assessment order and, on appeal, the assessment for the year 1968-69 has been set aside, while that for the year 1969-70 has been modified. The appeal for the year 1970-71 is still pending. In view of the fact that the petitioner has already resorted to the al .....

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..... ese circumstances, it is not possible to issue any order against respondent No. 2 directing him to permit the petitioner to sell the goods so as to clear off the dues. The proper procedure for the petitioner to adopt is to make an application before respondent No. 2 for the permission to sell the goods to pay off the tax provided, of course, the same is permissible under the law. In view of the .....

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