1987 (8) TMI 416

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..... rnment Pleader (Taxes) and the petitioner-appellant. It is possible to dispose of the writ petition itself at this stage. The writ petition is directed against a notice under section 22 of the Revenue Recovery Act (hereinafter referred to as the "Act") whereby certain properties belonging to the petitioner-appellant were advertised for auction sale in revenue recovery proceedings. The contenti .....

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..... Act were pending in the Madras High Court and that the Tribunal's remand order will be given effect to after the decision of the Madras High Court is known. It is obvious that a revision petition filed by the petitioner-appellant is still pending and it is difficult to appreciate the stand taken by the Deputy Commissioner that he will dispose of the revision petition only after the tax cases pe .....

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..... f the liability which is the subjectmatter of the revision petition. The notice issued under section 22 of the Revenue Recovery Act as well as the proceedings initiated under that Act are quashed. The Deputy Commissioner is directed to decide the revision petition filed by the petitioner-appellant. It is also expected that the Deputy Commissioner will not repeat this stand in such of the revisio .....

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