Wp(C) v. The Assistant Commissioner Of Income Tax (Tds)

WP(C) Nos.9719 & 9723 of 2021 1 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.M.BADAR FRIDAY, THE 09TH DAY OF APRIL 2021 / 19TH CHAITHRA, 1943 WP(C).No.9719 OF 2021(L) PETITIONER/S: THE DISTRICT LOTTERY OFFICERDISTRICT LOTTERY OFFICE, 7TH FLOOR, REVENUE TOWER, PARK AVENUE, ERNAKULAM - 682 011. BY GOVERNMENT PLEADER RESPONDENT/S: SRI CHRISTOPHER ABRAHAM, STANDING COUNSEL THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON09.04.2021, ALONG WITH WP(C).9723/2021(M), THE COURT ON THE SAMEDAY DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.M.BADAR FRIDAY, THE 09TH DAY OF APRIL 2021 / 19TH CHAITHRA, 1943 WP(C).No.9723 OF 2021(M) PETITIONER/S: THE DISTRICT LOTTERY OFFICERDISTRICT LOTTERY OFFICE, 7TH FLOOR, REVENUE TOWER, PARK AVENUE, ERNAKULAM - 682 011. BY GOVERNMENT PLEADER RESPONDENT/S: SRI. CHRISTOPHER ABRAHAM, STANDING COUNSEL THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON09.04.2021, ALONG WITH WP(C).9719/2021(L), THE COURT ON THE SAMEDAY DELIVERED THE FOLLOWING: JUDGMENT [ WP(C).9719/2021, WP(C).9723/2021 ] Dated this the 9th day of April 2021 Heard both sides. 2.Both these petitions are being disposed of by thiscommon judgment as the facts and points involved are identical. 3.Learned Government pleader appearing for thepetitioners in both these petitions submitted that challenging theorders at Ext.P2 imposing penalty, the petitioners have preferredstatutory appeals at Ext.P3 along with the stay petitions at Ext.P6in both these writ petitions and these appeals are pending beforethe 2[nd] respondent. During pendency of the appeals, respondentshave issued letters intimating coercive action for recovery of theamount assessed by orders at Ext.P2. It is further submitted thattill disposal of the appeals, the recovery proceedings be stayed. Learned Government pleader appearing for the 4.Learned Standing Counsel appearing for therespondents in both these petitions submits that the writ petitionscan be disposed by directing the 2[nd] respondent to decide the staypetitions in a time bound manner. 5.In the light of these facts and circumstances of theinstant case and also keeping in mind the submissions advancedby the parties, both these petitions are disposed of with the ajt following directions:- The 2[nd] respondent is directed to decide the stay petitions atExt.P6 in pending appeals at Ext.P3 within a period of two monthsfrom the date of communication of this judgment. The learnedStanding Counsel appearing for the respondents to communicatethis judgment to the 2[nd] respondent for compliance. The petitionerto cooperate with the 2[nd] respondent in disposal of the staypetitions at Ext.P6 in the time frame prescribed by this Court. Tilldisposal of the stay petitions, the recovery in pursuant to theorders at Ext.P2 shall be kept in abeyance by the respondents. Sd/- A.M.BADAR JUDGE APPENDIX OF WP(C) 9719/2021 PETITIONER'S/S EXHIBITS: APPENDIX OF WP(C) 9723/2021 PETITIONER'S/S EXHIBITS: