2015 (12) TMI 1138

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..... dents have resorted to auction of the properties of the petitioner. Under the circumstances, the interests of justice would be met if the second respondent, Deputy Commissioner of Commercial Taxes (Appeals-7) is directed to decide the restoration application pending before him within a stipulated period and till then the petitioner may be protected by restraining the respondents from taking any fu .....

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..... een put up for auction. 2. The facts stated briefly are that proceedings came to be initiated against the petitioner under section 47(4)(vii) of the Gujarat Sales Tax Act, 1979 (hereinafter referred to as the Act ) read with section 9(2) of the Central Sales Tax Act, 1969 for the assessment period 2001-02. It appears that the said proceedings came to be decided ex parte culminating into the im .....

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..... Assistant Government Pleader for the respondents. 4. From the facts noted hereinabove it is apparent that in respect of the dismissal of the appeal on the ground of limitation, the petitioner has moved an application for restoration, which is still pending before the concerned authority. During the pendency of the said application, the respondents have resorted to auction of the properties of .....

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