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

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE ALEXANDER THOMAS TUESDAY, THE 28TH DAY OF JANUARY 2020 / 8TH MAGHA, 1941 WP(C).No.2278 OF 2020(H) PETITIONER: THE KECHERY SERVICE CO-OPERATIVE BANK LTD. NO.R286,KECHERY P.O., THRISSUR - 680 501, REPRESENTED BY ITS SECRETARY, DAVIS P.A., AGED 44,S/O.P.D.ANTHONY. BY ADVS.SRI.HARISANKAR V. MENONSMT.MEERA V.MENON RESPONDENTS: 1THE INCOME TAX OFFICER,101. WARD 1 AND TPS,CITY PLAZA,WES NADA,GURUVAYUR - 680 2THE COMMISSIONER OF INCOME TAX (APPEALS),SAKTHAN NAGAR,THRISSUR - 680 001. SMT.M.M.JASMINE, GOVT.PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON28.01.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ALEXANDER THOMAS, J. ------------------------------------------- W.P.(C)No.2278 of 2020 ---------------------------------------------- Dated this the 28[th] day of January, 2020 JUDGMENT The prayers in the above Writ Petition (Civil) are as follows: “1) To quash Ext.P4 order issued by the 1[st] respondent by the issue of a writ of certiorari or such other writ or order or direction. 2)To grant the petitioner such other incidental reliefs including the costs of these proceedings. 2.Heard Sri. Harisankar V. Menon, learned counsel appearing for the petitioner and Smt. M.M. Jasmin, learned Government Pleaderappearing for the respondents. 3.In similar circumstances, a Division Bench of this Court inthe judgment dated 1.7.2019 in W.A.No. 1529/2019 has taken the viewthat the insistence for payment of a portion of the amount demanded, asa condition for grant of stay, need not be insisted in cases as in theinstant one and that the Division Bench, for reasons stated therein, hasordered that it is for the appellate authority to take a decision on thestatutory appeal at the earliest and that until the final decision isrendered by the appellate authority in the statutory appeal, coercivesteps for recovery and collection of the impugned tax shall be kept in abeyance in the light of the dictum laid down by the Full Bench of thisCourt in Mavilayi Service Co-operative Service Bank Ltd., v.Commissioner of Income Tax, Calicut [2019 (2) KHC 287]. TheDivision Bench in the abovesaid judgment dated 1.7.2019 in W.A.No.1529/2019 has also dealt with the reasons for taking such a view formaking such an interim arrangement pending disposal of the mainappeal by the statutory appellate authority concerned. The said decisionof the Division Bench of this Court in W.A.No. 1529/2019 has beenfollowed by this Court in a series of other cases as in the judgment dated10.1.2020 in W.P.(C).No.523/2020. Accordingly, following the line ofdirections and orders already passed by the Division Bench of this Courtin the judgment dated 1.7.2019 in W.A.No. 1529/2019 as well as variousother judgments rendered by this Court, following the said directionsand orders of the Division Bench in the matter of the interimarrangement till the disposal of the main statutory appeal, etc., followingorders and directions are issued: It is ordered that the 1[st] appellate authority shall ensure finaldisposal of Ext.P-2 appeal after affording reasonable opportunity ofbeing heard to the petitioner without much delay and within areasonable time limit that may be fixed appropriately by the saidappellate authority. However, in the interest of justice it is orderedthat until final orders are passed disposing of Ext.P-2 appeal, all coercive steps for the enforcement of the assessment order impugnedin the abovesaid appeal shall be kept in abeyance. With these observations and directions, the Writ Petition (Civil) stands finally disposed of. Nsd//TRUE COPY//PA TO JUDGE SD/- ALEXANDER THOMAS JUDGE APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2017-18. EXHIBIT P2COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2017-18. coercive steps for the enforcement of the assessment order impugnedin the abovesaid appeal shall be kept in abeyance. With these observations and directions, the Writ Petition (Civil) stands finally disposed of. Nsd//TRUE COPY//PA TO JUDGE SD/- ALEXANDER THOMAS JUDGE APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2017-18. EXHIBIT P2COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2017-18. EXHIBIT P3COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2017-18. EXHIBIT P4COPY OF STAY ORDER ISSUED BY THE 1ST RESPONDENT. EXHIBIT P5COPY OF JUDGMENT IN WA NO.1639/19 OF THIS HON'BLE COURT. EXHIBIT P5(A)COPY OF JUDGMENT IN WP(C) NO.21015/19 OF THIS HON'BLE COURT.