The Court allows a stay on recovery proceedings subject to the timely filing of a delay petition for consideration.

JUDGMENT

This writ petition is submitted by the petitioners, being aggrieved by the recovery proceedings that are being pursued against the petitioners based on Ext.P1 order, as evidenced by Ext.P3 notices. The case of the petitioners is that, as against Ext.P1 assessment order, Ext.P2 appeal has been submitted by the petitioners, which is now pending before the 2^nd respondent. In this writ petition, along with I.A No.1/2026, the petitioners have also produced the stay petition which was submitted before the appellate authority.

2. It is also discernible from the records that, the appeal is submitted belatedly and no delay petition has been produced before this Court. As the appeal and stay petition are pending consideration before the appellate authority, I am of the view that, this writ petition need not be kept pending and it can be disposed of with appropriate directions.

Accordingly, it is ordered that, in case the petitioners are submitting an application to condone the delay before the 2^nd respondent authority within a period of two weeks from the date of receipt of a copy of this judgment, the same shall be considered by the 2^nd respondent within a period of two months from the date of receipt of submission of the said delay petition. In case the delay is condoned, the 2^nd respondent shall take up Ext.P4 application for stay and appropriate orders thereon shall be passed within a period of one month from the date of condoning the delay. The recovery proceedings based on the impugned order, shall be kept in abeyance until the delay petition is disposed of, and in case the delay petition is condoned, the interim order shall continue till the disposal of stay petition. However, it is clarified that, in case the delay petition as referred to above, is not submitted by the petitioners within the specified time, this order of stay will stand vacated automatically.

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