By Advs.sri.harisankar v. Menonsmt.meera V.menon

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI MONDAY, THE 15TH DAY OF JULY 2019 / 24TH ASHADHA, 1941WP(C).No.19151 of 2019 PETITIONER/S: THE SREEKRISHNAPURAM SERVICE CO-OPERATIVE BANK LTD.NO.F1213SREEKRISHNAPURAM.P.O., PALAKKAD-679 513, REPRESENTED BY ITS SECRETARY, ULLAS KUMAR C., AGED 38, S/O.JANARDHANAN NAIR. BY ADVS.SRI.HARISANKAR V. MENONSMT.MEERA V.MENON RESPONDENT/S: 1THE ASSISTANT COMMISSIONER OF INCOME TAXCIRCLE-1, PALAKKAD-678 014.CIRCLE-1, PALAKKAD-678 014. 2THE COMMISSIONER OF INCOME TAX(APPEALS)SAKTHAN NAGAR, THRISSUR-680 001SAKTHAN NAGAR, THRISSUR-680 001 3THE DEPUTY COMMISSIONER OF INCOME TAXCIRCLE-1, AAYKAR BHAVAN, PALAKKAD-678 014.CIRCLE-1, AAYKAR BHAVAN, PALAKKAD-678 014. SC SRI. JOSE JOSEPH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15.07.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.19151 of 2019 JUDGMENT The petitioner filed appeal in Ext.P2 aggrieved by the order ofassessment in Ext.P1 made under Section 25(1) of the KVAT Act. The petitioner has filed the appeal with a stay petition in Ext.P3.The petitioner prays for appropriate direction to the appellateauthority to consider and dispose of Ext.P3 expeditiously. 2.The case of petitioner is that either the mere filing ofappeal or mere pendency of appeal does not amount to grantingstay by the appellate authority. The delay in considering anddisposing of Ext.P3 results in the assessing officer taking steps forrecovering the tax amount which is under challenge in Ext.P2. Theassessing officer, if is successful in his effort the statutory appealwould become either academic or ineffective. It is furthercontended by the petitioner that in the manner the law providesfor protecting the interest of appellant pending appeal, the orderon stay petition is passed expeditiously. Hence the writ petition. 3.Perused Exts. P1, P2 and P3. Prima facie I am satisfied WP(C).No.19151 of 2019 that a case is made out for issuing necessary directions to 2[nd]respondent to dispose of the stay petition in Ext.P3. Having regard to the limited prayer and the grounds referredto above, this Court is satisfied that the writ petition can bedisposed of by this order: (a)The appellate authority/ 2[nd] respondent considers anddisposes of Ext.P3 application as early as possible, preferablywithin two months from the date of receipt of copy of thisjudgment. (b)The respondents are directed not to take coercive steps orrecover the amounts determined in the orders under appeal for tenweeks from today. Sd/- S.V.BHATTI JUDGE WP(C).No.19151 of 2019 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17 EXHIBIT P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2016-17 EXHIBIT P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2016-17. EXHIBIT P4 COPY OF COMMUNICATION ISSUED BY THE 3RDRESPONDENT FOR THE YEAR 2013-14 TO 2016-17