Wp(C)/11957/2021 Of The District Lottery Officer v. Income Tax Officer(Tds)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS TUESDAY, THE 8 DAY OF JUNE 2021 / 18TH JYAISHTA, 1943 WP(C) NO. 11957 OF 2021 PETITIONER : THE DISTRICT LOTTERY OFFICER, C BLOCK, GROUND FLOOR, CIVIL STATION (P.O), KOZHIKODE - 673 020 BY SPL.GOVERNMENT PLEADER SRI.C.E.UNNIKRISHNAN RESPONDENTS : 1INCOME TAX OFFICER,(TDS)IIIRD FLOOR, AAYAKAR BHAVAN, MANANCHIRA, KOZHIKODE - 673 001 2THE COMMISSIONER OF INCOME TAX (APPEALS)AAYAKAR BHAVAN, MANANCHIRA, KOZHIKODE - 673 001 BY STANDING COUNSEL SRI.CHRISTOPHER ABRAHAM THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSIONON 08.06.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Aggrieved by Ext.P4 order imposing a penalty, an appeal has been preferred before the respondent, as evidencedby Ext.P5. During the pendency of Ext.P5, a petition for stay hasbeen filed as Ext.P7. Petitioner apprehends that proceedings forrecovery of the amounts demanded under Ext.P4 may be initiatedagainst it, which will, according to the Petitioner be disastrous. 2. I have heard the learned Government Pleader aswell as the learned Standing Counsel for the department. 3. Having considered the circumstances arising in the case, I am of the view that this writ petition itself can be disposedof by directing the 2[nd] respondent to consider and passappropriate orders on Ext.P7 petition for stay in a time boundmanner. Accordingly, there will be a direction to the respondent to consider and pass appropriate orders on Ext.P7 petition forstay, within a period of four months from the date of receipt of acopy of this judgment. Till the said petition is disposed of as directed above, all proceedings pursuant to Ext.P4 and Ext.P6 for recovery of the amount demanded, shall be kept in abeyance. This writ petition is disposed of as above. Sd/- BECHU KURIAN THOMAS, JUDGE RKM APPENDIX PETITIONER'S EXHIBITS : P1 : COPY OF THE LETTER NO.ITO(TDS)/CLT/CHND00034G/194B/ 2017-18 P2 : COPY OF THE REPLY TO EXHIBIT P1 BEFORE THE FIRST RESPONDENT. P3 : COPY OF THE SHOW CAUSE NOTICE NO.TDS/CLT/LOTTERY/194B/2018- 19. P4 : COPY OF THE PROCEEDINGS TDS/CLT/DLO-CLT/201(1)&(IA)/FY 2015-16/2018-1916/2018-19 P5 : COPY OF THE MEMORANDUM OF APPEAL FILED BEFORE THE SECOND RESPONDENT FOR THE FINANCIAL YEAR 2015-2016.RESPONDENT FOR THE FINANCIAL YEAR 2015-2016. P6 : COPY OF LETTER RECEIVED ON 04.03.2021 FROM INCOME TAX DEPARTMENT, TDS RANGE, KOZHIKODE DIRECTING TO PAY DISPUTED AMOUNT WITHOUT ANY FURTHER DELAY.DEPARTMENT, TDS RANGE, KOZHIKODE DIRECTING TO PAY DISPUTED AMOUNT WITHOUT ANY FURTHER DELAY. P7 : COPY OF THE STAY PETITION ALONG WITH A COVERING LETTER.