M/S. Hillwood Timbersnh 17 , Chugam, Feroke, Calicut By v. Shareef, Managing Partnerby Adv. Sri. P. Raghunath

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU THURSDAY ,THE 30TH DAY OF AUGUST 2018 / 8TH BHADRA, 1940WP(C).No. 28592 of 2018 PETITIONER/S: M/S. HILLWOOD TIMBERSNH 17 , CHUGAM, FEROKE, CALICUT BY V. SHAREEF, MANAGING PARTNERBY ADV. SRI. P. RAGHUNATH OTHER PRESENT: K M V Pandalai SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30.08.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C). No. 28592 of 2018 (Y) DAMA SESHADRI NAIDU, J. ============================================== W.P.(C). No. 28592 of 2018 (Y) ======================================================= Dated this the 30[th] day of August, 2018 JUDGMENT The petitioner, a registered dealer under the Income Tax Act on the rolls of the 1[st] respondent, questioned the Exts.P1 to P3 assessment orders, before the 2[nd] respondent.The petitioner has also filed stay petitions in the appeals.Ventilating his grievance that the authorities are takingcoercive steps before the appellate authority could considerthe stay petition, the petitioner has filed this writ petition. 2.Heard the learned counsel for the petitioner and thelearned Government Pleader. 3.I reckon the petitioner has exercised on time hisstatutory remedy of filing appeals. It appears that he hasalso filed stay petitions. Procedural fairness demands that W.P.(C). No. 28592 of 2018 (Y) the authorities may wait, before taking further steps, until the appellate authority decides on the stay petitions. 3.Therefore, I dispose of the writ petition directing therespondent authority to defer coercive steps until the 2[nd]respondent considers the stay petitions. I also hope that the 2[nd]respondent will dispose of the stay petitionsexpeditiously. Sd/- DAMA SESHADRI NAIDU Judge W.P.(C). No. 28592 of 2018 (Y) -4- APPENDIX PETITIONER'S/S' EXHIBITS: EXHIBIT P1PHOTOCOPY OF ORDER U/S.206C FOR 2012-13.13. EXHIBIT P2PHOTOCOPY OF ORDER U/S.206C FOR 2013-14.14. EXHIBIT P3PHOTOCOPY OF ORDER U/S.206C FOR 2014-15.15. EXHIBIT P4PHOTOCOPY OF APPEAL FILED AGAINST EXT.P1 BEFORE SECOND RESPONDENT.EXT.P1 BEFORE SECOND RESPONDENT. EXHIBIT P5PHOTOCOPY OF APPEAL FILED AGAINST EXT.P2 BEFORE SECOND RESPONDENT.EXT.P2 BEFORE SECOND RESPONDENT. EXHIBIT P6PHOTOCOPY OF APPEAL FILED AGAINST EXT.P3 BEFORE SECOND RESPONDENT.EXT.P3 BEFORE SECOND RESPONDENT. EXHIBIT P7PHOTOCOPY OF STAY PETITION FILED ALONGWITH EXT.P4 APPEAL.WITH EXT.P4 APPEAL. EXHIBIT P8PHOTOCOPY OF STAY PETITION FILED ALONGWITH EXT.P5 APPEAL.WITH EXT.P5 APPEAL. EXHIBIT P9PHOTOCOPY OF STAY PETITION FILED ALONGWITH EXT.P6 APPEAL.WITH EXT.P6 APPEAL. EXHIBIT P10PHOTOCOPY OF LETTER BY TRO FOR 2012-13.13. EXHIBIT P11PHOTOCOPY OF LETTER BY TRO FOR 2013-14.14. EXHIBIT P12PHOTOCOPY OF LETTER BY TRO FOR 2014-15.15.