Wp/13951/2004 Of M/S. The Chodavaram Co-Operative Sugars Ltd v. The Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) FRIDAY, THE THIRD DAY OF SEPTEMBERTWO THOUSAND AND FOUR PRESENT THE HON'BLE MR JUSTICE BILAL NAZKI and THE HON'BLE MR JUSTICE P.S.NARAYANA WRIT PETITION NO : 13951 of 2004 Between: M/s. The Chodavaram Co-operative Sugars Ltd., Godava, Visakhapatnam Dist.rep.by its M.D. ..... PETITIONER AND 1 The Assistant Commissioner of Income Tax, Circle-5(1), Visakhapatnam. 2 The Commissioner of Income Tax (Appeals-I), Visakhapatnam. 3 The Commissioner of Income Tax-I, Visakhapatnam. 4 The Manager, M/s.visakhapatnam Dist.Co-operative Central Bank Ltd,Chodavaram, Visakhapatnam Dist. 5 The Manager, M/s.State Bank of India, Govada, Visakhapatnam Dist. 6 The Manager, M/s.State Bank of India, Chodavaram, Visakhapatnam Dist. 7 The Manager, M/s.Andhra Pradesh Bank, Chodavaram,Visakhapatnam Dist. .....RESPONDENT(S) Petition under Article 226 of the constitution of India praying that in thecircumstances stated in the Affidavit filed herein the High Court will be pleased toissue a writ, direction or order in the nature of writ of Mandamus holding that theaction of the 1st respondent is illegal, arbitrary and against the law andconsequently direct the 1st Respondent to refund an amount of Rs.18,01,206/-recovered from Respondents 4 and 5 by way of Bank attachment. Counsel for the Petitioner: MR.S.RAVI, Advocate. Counsel for the Respondents No.1 to 3 : Mr.J.V.PRASAD & GP FOR LABOUR. The Court made the following : ORDER: (per Sri Bilal Nazki, J) Heard learned Counsel for the parties. With their consent, the WritPetition is disposed of at this stage. The grievance of the petitioner is that there was certain liability, for whichthe appropriate authority had granted him time to deposit in instalments.Although the order was in force, certain instalments were not paid and becauseviolation of the order, the Bank Account was attached and the money from theBank Account was collected. He submits that this could have not been doneeven if there was a violation of the order in not paying one instalment in time. We understand that the matter is subject matter of an appeal pendingbefore the appellate Commissioner-Respondent No.2. Since the appeal ispending before the Commissioner, we feel that it would be appropriate that theCommissioner decides the matter. Since the petitioner’s money has alreadybeen attached and recovered, therefore the appeal needs speedy disposal. Wedirect the Commissioner to dispose of the appeal within two weeks from today.The learned Counsel appearing for the respondent shall communicate this orderto the learned Commissioner. Copy be made available to him by 07.09.2004. Writ Petition is accordingly disposed of. No costs. 3[rd] September, 2004. ________________ (BILAL NAZKI, J) _________________ To 1 The Assistant Commissioner of Income Tax, Circle-5(1), Visakhapatnam. 2 The Commissioner of Income Tax (Appeals-I), Visakhapatnam. 3 The Commissioner of Income Tax-I, Visakhapatnam. 4 The Manager, M/s.visakhapatnam Dist.Co-operative Central Bank Ltd,Chodavaram, Visakhapatnam Dist. 5 The Manager, M/s.State Bank of India, Govada, Visakhapatnam Dist. 6 The Manager, M/s.State Bank of India, Chodavaram, Visakhapatnam Dist. 7 The Manager, M/s.Andhra Pradesh Bank, Chodavaram,Visakhapatnam Dist. 8 Two C.Cs. to the Government Pleader for Labour, High Court Buildings, Hyderabad (O.U.T) 9 Two C.D. copies.