NASEEM SIKANDAR, J.- The first appeal filed by the petitioner before the Customs, Excise and Sales Tax Appellate Tribunal is stated to be pending wherein interim relief was allowed to him in the form of an injunctive order against the recovery of arrears of the demand raised in the impugned order.
That injunction order has lost its efficacy due to lapse of statutory period of six months as contemplated in proviso to sub-section (4) of Section 46 of the Sales Tax Act, 1990. Thereafter according to the petitioner, the department has moved for the recovery of the demand.
2. Learned counsel for the petitioner contends and I will agree that before a recovery created by an impugned order by a Departmental Authority can be effected, an assessee, appellant must be heard by a forum outside the departmental hierarchy. The Tribunal as a forum of first appeal having not dispose of the appeal, the petitioner cannot be blamed on that account, In all fairness, equity and justice, an assessee should not be forced to pay a demand created by a Revenue Authority unless the order creating such demand has undergone the scrutiny of a least one independent forum.
3. This is however, subject to the exemption of a case where non-disposal of the first appeal by Extra Departmental Appellate Forum is caused by the assessee/petitioner himself. Where it is not so and where the Tribunal grants interim relief then it is incumbent upon it to dispose of that appeal within the statutory period of six months in order to safeguard the interest of both the assessee/appellant as well as the Revenue.
4. Accordingly, I will direct the learned Tribunal to dispose of the pending appeal of the petitioner at the earliest but not later than three months from today. For the aforesaid reasons, it is further directed that till the disposal of the appeal by the Tribunal as aforesaid, no recovery shall be