W.p(C) v. Accordingly, Following The Line Of Directions And Orders

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE ALEXANDER THOMAS THURSDAY, THE 30TH DAY OF JANUARY 2020 / 10TH MAGHA, 1941WP(C).No.2684 OF 2020(I) PETITIONER: THE WEST CHALAKUDY SERVICE CO-OPERATIVE BANK LTD NO.R 262,P.O.CHALAKUDY, CHALAKUDY TALUK, THRISSUR DISTRICT, REPRESENTED BY ITS SECRETARY. BY ADV. SRI.O.D.SIVADAS RESPONDENTS: SRI JOSE JOSEPH SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON30.01.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ALEXANDER THOMAS, J. =========================== W.P(C) No.2684 of 2020 ===========================Dated this the 30[th] day of January, 2020 JUDGMENT The prayers in the above Writ Petition (Civil) are as follows: “1) call for records leading to Ext.P3 order issued by the2[nd] respondent and quash the same by issuing awrit of certiorari.2[nd] respondent and quash the same by issuing awrit of certiorari. 2) issue a writ of mandamus or other appropriatewrit, order or direction to the 1[st] respondent toconsider Ext.P2 appeal on merit and alsorestraining the respondents from initiating coerciveproceedings against the petitioner society till ordersare passed in Ext.P2 appeal on merit.writ, order or direction to the 1[st] respondent toconsider Ext.P2 appeal on merit and alsorestraining the respondents from initiating coerciveproceedings against the petitioner society till ordersare passed in Ext.P2 appeal on merit. 3)grant such other reliefs which this Honourablecourt just and proper in the circumstance of thecase.”court just and proper in the circumstance of thecase.” 2.Heard Sri.O.D.Sivadas, learned counsel appearing for the petitioner and Sri.Jose Joseph, learned Standing Counsel for the IncomeTax Department appearing for the respondents. 3.In similar circumstances, a Division Bench of this Court in the judgment dated 01.07.2019 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, has ordered 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, coercive stepsfor recovery and collection of the impugned tax shall be kept in abeyancein the light of the dictum laid down by the Full Bench of this Court inMavilayi Service Co-operative Service Bank Ltd., v.Commissioner of Income Tax, Calicut [2019 (2) KHC 287]. TheDivision Bench in the abovesaid judgment dated 01.07.2019 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 dated10.01.2020 in W.P.(C).No.523/2020. 4.Accordingly, following the line of directions and ordersalready passed by the Division Bench of this Court in the judgment dated01.07.2019 in W.A.No. 1529/2019 as well as various other judgmentsrendered by this Court, following the said directions and orders of theDivision Bench in the matter of the interim arrangement till the disposalof the main statutory appeal, etc., following orders and directions areissued: Accordingly, following the line of directions and orders 4.Accordingly, following the line of directions and ordersalready passed by the Division Bench of this Court in the judgment dated01.07.2019 in W.A.No. 1529/2019 as well as various other judgmentsrendered by this Court, following the said directions and orders of theDivision Bench in the matter of the interim arrangement till the disposalof the main statutory appeal, etc., following orders and directions areissued: Accordingly, following the line of directions and orders 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, allcoercive steps for the enforcement of the assessment order impugned inthe abovesaid appeal shall be kept in abeyance. With these observations and directions, the Writ Petition (Civil)stands finally disposed of. Sd/- ALEXANDER THOMAS, JUDGE. vgd APPENDIX