By Advs.sri.harisankar v. Menon Smt.meera V.menon Sri.mahesh V.menon

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE A.M.SHAFFIQUE WEDNESDAY, THE 21ST DAY OF DECEMBER 2016/30TH AGRAHAYANA, 1938 WP(C).No. 40523 of 2016 (M) ---------------------------- PETITIONER(S)/PETITIONER:------------------------ THE ALAPPUZHA DISTRICT CO-OPERATIVE BANK LTD., PALACE ROAD,ALAPPUZHA-688001,REPRESENTED BY ITS GENERAL MANAGER,JOLLY JOHN. BY ADVS.SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SRI.MAHESH V.MENON RESPONDENT(S)/RESPONDENTS: -------------------------- 1. THE ASST. COMMISSIONER OF INCOME TAX, CIRCLE-I,ARATTUKULANGARA,ALAPPUZHA-688001 CIRCLE-I,ARATTUKULANGARA,ALAPPUZHA-688001 2. THE COMMISSIONER OF INCOME TAX(APPEALS), SASTRI ROAD,KOTTAYAM-686001. SASTRI ROAD,KOTTAYAM-686001. 3. DEPUTY COMMISSIONER OF INCOME -TAX, CIRCLE-I,ARATTUKULANGARA,ALAPPUZHA-688001. BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX BY GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON21-12-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 40523 of 2016 (M) ---------------------------- APPENDIX PETITIONER(S)' EXHIBITS ----------------------- EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENTFOR THE YEAR 2013-14 EXHIBIT P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2NDRESPONDENT EXHIBIT P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORETHE 2ND RESPONDENT EXHIBIT P4 COPY OF NOTICE ISSUED BY THE 3RD RESPONDENT.RESPONDENT(S)' EXHIBITS :NIL ----------------------- //TRUE COPY// sm P.A.TO JUDGE A.M. SHAFFIQUE, J. ------------------------------------- W.P.(C) No.40523 of 2016 -------------------------------------- Dated this the 21[st] day of December, 2016 JUDGMENT Petitioner has filed Ext.P2 appeal before the secondrespondent and along with the appeal, petitioner has also filedExt.P3, an application for stay. It is submitted that during thependency of the appeal, steps are being taken by therespondent authorities for recovering the amount in terms ofExt.P4. 2. Having regard to the fact that an appeal is pendingbefore the competent authority, I do not think it necessary toconsider the matter on merits. Suffice to say that the appellateauthority has to consider the stay application on merits withina specified time and in the meantime, the recovery can be keptin abeyance. Accordingly, this writ petition is disposed of as under: (i)The second respondent shall consider theapplication for stay filed along with the appeal within a period W.P.(C) No.40523 of 2016 -2- of one month from the date of receipt of a copy of the judgment. (ii)In the meantime, the demand made in terms of Ext.P4 shall be kept in abeyance. Sd/- A.M. SHAFFIQUE JUDGE