Wp(C)/30275/2013 Of Attakkalari Public Charitable Trust v. Deputy Director Of Income Tax (Exemption)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE V.CHITAMBARESH MONDAY, THE 9TH DAY OF DECEMBER 2013/18TH AGRAHAYANA, 1935 WP(C).No. 30275 of 2013 (H) --------------------------------------- PETITIONER(S): -------------------------- ATTAKKALARI PUBLIC CHARITABLE TRUST OF CONTEMPORARY PERFORMING ARTS KAUSTHUBHAM, MANNIKKATH ROAD, RAVIPURAM KOCHI, REPRESENTED BY ITS MANAGING TRUSTEE JAYACHANDRAN.P BY ADVS.SRI.ANIL D. NAIR SMT.NIVEDITA A.KAMATH SRI.R.SREEJITH SMT.T.S.VIKEESHA SMT.SULEKHA BEEVI C.S. SMT.ROSIE ATHULYA JOSEPH RESPONDENT(S): ---------------------------- 1. DEPUTY DIRECTOR OF INCOME TAX (EXEMPTION), RANGE 4 KOCHI - 682 005 2. THE COMMISSIONER OF INCOME TAX (APPEALS)-II, COCHIN, ERNAKULAM- 682 018 COCHIN, ERNAKULAM- 682 018 3. THE STATE OF KERALA, RERPESENTED BY ITS SECRETARY (TAXES) THIRUVANANTHAPURAM - 695 001 R1 & R2 BY SRI.JOSE JOSEPH, SC, INCOME TAX R3 BY SR. GOVERNMENT PLEADER SRI. MANOJ P. KUNJACHAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09-12-2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: DCS --------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 21-08-2013 FOR THEYEAR 2011-12 ISSUED TO THE PETITIONER BY THE FIRST RESPONDENTTHEYEAR 2011-12 ISSUED TO THE PETITIONER BY THE FIRST RESPONDENT EXHIBIT P2 TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT THE 2ND RESPONDENT EXHIBIT P3 TRUE COPY OF THE PETITION FILED U/S 220(6) DATED 21-11-2013 BEFORE THE IST RESPONDENT BEFORE THE IST RESPONDENT EXHIBIT P4 TRUE COPY OF THE LETTER DATED 27-11-2013 ISSUED BY THE BANK TO THE PETITIONERBANK TO THE PETITIONER EXHIBIT P5 TRUE COPY OF THE GARNISHEE NOTICE DATED 31-10-2013 ISSUED BY THE FIRST RESPONDENT TO THE BANKISSUED BY THE FIRST RESPONDENT TO THE BANK EXHIBIT P6 TRUE COPY OF THE ORDER PASSED BY THE FIRST RESPONDENT ON EXHIBIT P3 APPLICATION DATED 04-12-2013ON EXHIBIT P3 APPLICATION DATED 04-12-2013 EXHIBIT P7 TRUE COPY OF THE STAY PETITION FILED BEFORE THE SECOND RESPONDENT RESPONDENT RESPONDENT(S)' EXHIBITS:-NIL --------------------------------------- /TRUE COPY/ P.A. TO JUDGE V.CHITAMBARESH,J. ------------------------------- W.P.(C)No.30275 of 2013 ------------------------------------- Dated this the 9[th] day of December, 2013 J U D G M E N T The petitioner has filed Ext.P2 appeal against Ext.P1 order of assessment. The same is accompanied by Ext.P7petition for stay of recovery of the disputed tax. The petitioneris aggrieved by the garnishee proceedings initiated in themeanwhile as evident by Ext. P5 notice. 2. I direct the second respondent to consider Ext.P7petition with notice to the petitioner within a period of twomonths. The coercive steps pursuant to Ext.P1 order andExt.P5 notice shall be put on hold and status quo maintainedin the meanwhile. 3. The petitioner shall produce a copy of the writpetition with the judgment before the second respondent forcompliance. The writ petition is disposed of. SD/- V.CHITAMBARESHJUDGE