Wp(C)/14552/2011 Of Shri Bhaskaran Thirumulpad M.p v. The Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 31ST MAY 2011 / 10TH JYAISHTA 1933 WP(C).No. 14552 of 2011(T) -------------------------- PETITIONER(S): --------------- SHRI BHASKARAN THIRUMULPAD.M.P, S/O.K.MANICHANUNNI ERADI,AGED 89 YEARS, HARISREE,THACHAMPARA,PALAKKAD-678593. BY ADV. SRI.T.M.SREEDHARAN SMT.C.K.SHERIN SRI.V.P.NARAYANAN RESPONDENT(S): --------------- 1. THE ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-I,CALICUT-673001. 2. COMMISSIONER OF INCOME TAX(APPEALS)-I, SAN JUAN TOWERS,BEHIND C.R.BUILDINGS,OLD RAILWAY STATION ROAD,COCHIN-682018. 3. THE MANAGER,THACHAMPARA SERVICE CO-OP; BANK LTD.,THACHAMPARA,PALAKKAD DISTRICT, PIN-678593. 4. THE MANAGER,DHANALAKSHMI BANK LTD, THACHAMPARA BRANCH,PALAKKAD DISTRICT, PIN-678593. BY SRI.JOSE JOSEPH – SC SRI.C.K.KARUNAKARAN FOR R4 THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 31/05/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J --------------------------------------- W.P(C) No.14552 of 2011-T ----------------------------------------Dated this the 31[st] day of May, 2011. J U D G M E N T Aggrieved by Ext.P1 order of assessment finalised againstthe petitioner with respect to the year 2009-2010, the petitionerhad preferred statutory appeal before the 2[nd] respondent, as perExt.P2. Along with the appeal an application seeking stay ofcollection of the tax amount in dispute was also submitted as perExt.P3. Meanwhile, the petitioner had approached the 1[st]respondent assessing authority requesting to keep in abeyancethe recovery steps. Through Ext.P4 order, the said authority hadstayed collection of 50% of the total demand, subject to conditionof the petitioner remitting balance 50% in monthly instalments ofRs.3 lakhs each. Grievance of the petitioner is that withoutconsidering pendency of the appeal and the stay petition beforethe 2[nd] respondent, recovery steps has now been initiated andnotices were issued to respondents 3 and 4 requiring payment ofamounts due from the Bank accounts maintained by thepetitioner with those respondents. Under such circumstances,the petitioner is seeking direction from this Court to the appellate authority to dispose of the appeal on an early basis andtill then to stay the recovery steps. 2.Heard; standing counsel appearing for respondents 1and 2 and counsel appearing for the 4[th] respondent. It is noticedthat the appeal filed against the order of assessment is pendingdisposal before the appellate authority. Under suchcircumstances, I am not proposing to enter upon any findingsregarding the merits of the contentions raised againstsustainability or correctness of the assessment. It is furthernoticed that the appellate authority has not considered theapplication filed seeking stay. It is evident from Ext.P4 that theassessing authority has granted some instalment facility to thepetitioner for effecting payment of 50% of the amount. Undersuch circumstances, I am of the view that interest of justice willbe served if a direction is issued to the appellate authority tohave an early disposal of the matter. 3.Under the above mentioned circumstances, the writpetition is disposed of directing the 2[nd] respondent to considerand pass orders on Ext.P3 stay petition, after affording anopportunity of hearing to the petitioner, as early as possible, at W.P(C) No.14552 of 2011-T any rate, within a period of one month from the date of receipt of a copy of this judgment, provided the petitioner remits a sum ofRs.3 lakhs being the 1[st] instalment as stipulated in Ext.P4, on orbefore 15.6.2011. 4.If the amount stipulated as above is paid, then the 2[nd]respondent shall pass appropriate orders on the stay petitionwithin the time stipulated as above. 3.Under the above mentioned circumstances, the writpetition is disposed of directing the 2[nd] respondent to considerand pass orders on Ext.P3 stay petition, after affording anopportunity of hearing to the petitioner, as early as possible, at W.P(C) No.14552 of 2011-T any rate, within a period of one month from the date of receipt of a copy of this judgment, provided the petitioner remits a sum ofRs.3 lakhs being the 1[st] instalment as stipulated in Ext.P4, on orbefore 15.6.2011. 4.If the amount stipulated as above is paid, then the 2[nd]respondent shall pass appropriate orders on the stay petitionwithin the time stipulated as above. 5.It is made clear that, if payment of amount asstipulated above is made, then further recovery steps shall bekept in abeyance till a decision is taken on the stay petition. It is made clear that, if payment of amount as 6.Needless to say that the petitioner shall be permittedto operate the Bank accounts despite the Garnishee ordersissued to respondents 3 and 4, till then. C.K.ABDUL REHIMJUDGE ab