Wp(C)/30777/2012 Of Inis V.maliakkal v. Asst. Commissioner Of Income Tax, Thrissur

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE ANTONY DOMINIC THURSDAY, THE 20TH DAY OF DECEMBER 2012/29TH AGRAHAYANA 1934 WP(C).No. 30777 of 2012 (V) --------------------------- PETITIONER(S): ------------- INIS V.MALIAKKAL, AGED 46 YEARS MALIAKKAL HOUSE, MISSION QUARTERS, THRISSUR 678 001. BY ADV. SRI.S.ARUN RAJ RESPONDENT(S): -------------- 1. ASST. COMMISSIONER OF INCOME TAX, CIRCLE (2) (1), AAYAKAR BHAVAN, THRISSUR 680 001. 2. COMMISSIONER OF INCOME TAX (APPEALS) V KERA BHAVAN, COCHIN 682 016. KERA BHAVAN, COCHIN 682 016. 3. TAX RECOVERY OFFICER OFFICE OF THE ADDITIONAL COMMISSIONER OF INCOME TAX PALAKKAD RANGE, AAYAKAR BHAVAN, PALAKKAD 678 014. BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON20-12-2012, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX PETITIONER(S) EXHIBITS EXHIBIT P1. TRUE COPY OF THE LETTER DATED 25.2.2009 FILED BY THEPETITIONER BEFORE THE ADDL. COMMISSIONER OF INCOME TAX, THRISSUR. EXHIBIT P2. TRUE COPY OF THE ASSESSMENT ORDER DATED 8.12.2011 PASSED BYTHE IST RESPONDENT FOR THE ASSESSMENT YEAR 2009-10. EXHIBIT P3.TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE2ND RESPONDENT FOR THE AY 2009-10. EXHIBIT P4.TRUE COPY OF THE ORDER DATED 22.5.12 PASSED UNDER SECTION154 OF THE ACT BY THE AY 2009-10. EXHIBIT P5. TRUE COPY OF THE CERTIFICATE DATED 24.7.12 ISSUED UNDERSECTION 222 OF THE ACT BY THE 3RD RESPONDENT AGAINST THE PETITIONER FORTHE AY 2009-10. EXHIBIT P6. TRUE COPY OF THE CHALLANS EVIDENCING PAYMENT OF THE TAX TOTHE TUNE OF RS. 40 LAKHS/FOR THE AY 2009-10 PURSUANT TO EXHIBIT P2ASSESSMENT. RESPONDENTS' EXHIBITS ANTONY DOMINIC, J. -------------------------------------------------- W.P.(C) NO.30777 OF 2012(V) -------------------------------------------------- Dated this the 20[th] day of December, 2012 J U D G M E N T Ext.P2 is an assessment order passed against thepetitioner under the Income Tax Act for the year 2009-2010.Against that order petitioner filed Ext.P3 appeal, which ispending consideration of the 2[nd] respondent. Petitioner says thatout of the demand they have already paid Rs.40 lakhs as perExt.P6. In spite of it, Ext.P5 certificate has been issued forrecovery of the amount. It is therefore this writ petition is filed. 2. The contention of the counsel for the petitioner is thatthe 2[nd] respondent is on long leave and therefore petitioner isprevented from even moving the stay petition. Although counselfor the respondents submitted that some other person is holdingcharge of the 2[nd] respondent, still having regard to the fact thatthe petitioner has already paid substantial amount, I am inclinedto think that the appeal itself can be directed to be disposed ofand stay can be granted subject to conditions. 3. Therefore, I dispose of the writ petition directing that Ext.P3 appeal shall be disposed of by the 2[nd] respondent asexpeditiously as possible. It is directed that in the meanwhilerecovery pursuant to Exts.P2 and P5 will be kept in abeyancesubject to the petitioner remitting a further sum of Rs.25 lakhs intwo equal monthly installments. The first installment shall bepaid on or before 10.1.2013 and the remaining installment shallbe paid on or before 10.2.2013. Petitioner shall produce a copy of the judgment along witha copy of the writ petition before the 2[nd] respondent forcompliance. vi/ (ANTONY DOMINIC) JUDGE