Wp(C)/33547/2010 Of Academy Of Medical Science & Another v. Income Tax Officer (Tds) & Others

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 4TH NOVEMBER 2010 / 13TH KARTHIKA 1932 WP(C).No. 33547 of 2010(P) --------------------------------------- PETITIONERS: --------------------- 1. THE ACADEMY OF MEDICAL SCIENCE S.NO.503/1993, PARIYARAM KANNUR DISTRICT, REPRESENTED BY ITS DIRECTOR. 2. KERALA STATE CO-OPERATIVE HOSPITAL COMPLEX & CENTRE FOR ADVANCED MEDICAL SERVICES LTD NO.4386 KANNUR, REPRESENTED BY ITS MANAGING DIRECTOR. BY ADVS. SRI.P.V.SURENDRANATH, SMT.BINDUMOL JOSEPH, SRI.B.S.SYAMANTHAK. RESPONDENTS: ------------------------ 1. INCOME TAX OFFICER (TDS), AAYAKAR BHAVAN, KANNOTHUMCHAL.KANNUR -670 006. 2. COMMISSIONER OF INCOME TAX (APPEALS), AYAKAR BHAVAN, CALICUT – 5. 3. KANNUR DISTRICT CO-OPERATIVE BANK, KANNUR- 670 001, REPRESENTED BY ITS GENERAL MANAGER. R1 & R2 BY SRI. JOSE JOSEPH, S.C,R3 BY SRI. P. NARAYANAN, S.C. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04/11/2010,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: prv. C. K. ABDUL REHIM, J. =~=~=~=~=~=~=~=~=~=~=~=~=~=~=~=~= W.P.(C) No. 33547 of 2010 =~=~=~=~=~=~=~=~=~=~=~=~=~=~=~=~=Dated this the 4[th] day of November, 2010 JUDGMENT Aggrieved by Exts.P6 to P8 orders issued by the 1[st]respondent under section 201 and 201(A) of the Income TaxAct, 1961, the 1[st] petitioner had preferred statutory appealsbefore the 2nd respondent, as evidenced from Exts.P9, P11and P13. Exts.P10, P12 and P14 are the stay petitions filedalong with the appeals. The 1[st] petitioner had also moved anapplication before the 1[st] respondent seeking to keep inabeyance the recovery proceedings, till the disposal of theappeals. 2. The petitioner submits that, without consideringpendency of the appeals, the stay petitions, and the requestin Ext.P5, the 1[st] respondent had issued Ext.P7 notice to theBank, in which the 1[st] petitioner is operating account,requiring to make payment of a sum of RS.4,68,90,000/-. ByExt.P8 the Bank authorities were requested to forward aDemand Draft for a sum of Rs.50,00,000/-, in compliance of W.P.(C) No. 33547/2010 which Ext.P19 Demand Draft was issued by the Bankdebiting a sum of Rs.50,00,000/-from the account of thepetitioner. Grievance of the petitioner is that therespondents are now proceeding with further coercive stepsof recovery without considering pendency of the appeals aswell as the stay petitions. 3. Heard; learned standing counsel appearing for therespondents. 4. Considering pendency of the statutory appeal aswell as stay petitions, I am of the view that it is only just andproper to direct the appellate authority to consider and passappropriate orders, within a time frame. It is furthernecessary in the interest of justice to keep in abeyance therecovery steps, till such orders are issued by the appellateauthority. 5. In the result, the writ petition is disposed ofdirecting the 2[nd] respondent to consider and pass orders onExts.P10, P12 and P14 stay petitions, after affording anopportunity of hearing to the petitioner, as early as W.P.(C) No. 33547/2010 possible, at any rate within a period of one month from thedate of receipt of a copy of this judgment. 6. Till such orders are passed by the 2[nd] respondent as directed above, recovery of any further amountdetermined under Exts.P6 to P8 order shall be kept inabeyance. 7. The petitioner will produce a copy of this judgmentbefore the 2[nd] respondent. C. K. ABDUL REHIM,JUDGE. mn.