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

PRESENT THE HONOURABLE MR. JUSTICE P.V.KUNHIKRISHNAN FRIDAY, THE 23RD DAY OF APRIL 2021 / 3RD VAISAKHA, 1943 PETITIONER/S: THE DISTRICT LOTTERY OFFICER,DISTRICT LOTTERY OFFICE, 7TH FLOOR, REVENUE TOWER, PARK AVENUE, ERNAKULAM - 682 011. BY GOVERNMENT PLEADER SMT.VINEETHA B. RESPONDENT/S: THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSIONON 23.04.2021, THE COURT ON THE SAME DAY DELIVERED THEFOLLOWING: W.P.(C)No.9772 of 2021 -2- Dated this the 23[rd] day of April 2021 J U D G M E N T This Writ Petition is filed for issuingappropriate directions to the 2nd respondent to consider and dispose of the Statutory Appeal andStay Petition filed by the petitioner as evident byExts.P4 and P7 and further to stay any coerciveaction pursuant to Exts.P2 and P5 till disposal ofthe Appeal and Stay Petition. 2.The petitioner is an officer responsiblefor the distribution of lottery tickets toregistered agents and also for disbursement ofprizes up to Rs.1 lakh arising out of the conductof lotteries in Ernakulam District. He is aggrievedby Ext.P2 order imposing penalty and issuance ofsubsequent demand notice. Aggrieved by the same thepetitioner submitted Ext.P4 Appeal. Ext.P7 Stay W.P.(C)No.9772 of 2021 -3- Petition is also filed. Meanwhile, coercive stepsare taken by the respondents. Hence this WritPetition. 3.Heard the learned Government Pleader andthe learned Standing Counsel for the respondents. 4.After hearing both sides, I think this WritPetition can be disposed of directing the 2ndrespondent to consider Ext.P7 Stay Petition withina time frame and there can be a direction to therespondents not to initiate any coercive steps tillthe disposal of the same. Therefore, this Writ Petition is disposed ofdirecting the 2nd respondent to consider and passappropriate orders in Ext.P7 Stay Petition asexpeditiously as is possible at any rate within aperiod of four weeks from the date of receipt of acopy of this judgment. Till final orders are passed in Ext.P7, the W.P.(C)No.9772 of 2021 -4- respondents shall not take any coercive actionpursuant to Exts.P2 and P5. Sd/- P.V.KUNHIKRISHNAN, JUDGE STK/RR W.P.(C)No.9772 of 2021 -5- APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1TRUE COPY OF SHAW CAUSE NOTICE F.NO.ACIT(TDS)/KOCHI/DIST. LOTTERY/2013-14/CHND00204B. EXHIBIT P2TRUE COPY OF THE PROCEEDINGS IMPOSING PENALTY. EXHIBIT P3MEMORANDUM OF APPEAL. EXHIBIT P3(a)TRUE COPY OF THE GRIEVANCE RESOLUTION DIN AND LETTER NO.ITBA/ADM/S/26/2020-21/1031645073(1).DIN AND LETTER NO.ITBA/ADM/S/26/2020-21/1031645073(1). EXHIBIT P4TRUE COPY OF THE MEMORANDUM OF APPEAL FILED BEFORE THE SECOND RESPONDENT FOR THE ASSESSMENT YEAR 2014-2015.FILED BEFORE THE SECOND RESPONDENT FOR THE ASSESSMENT YEAR 2014-2015. EXHIBIT P5TRUE COPY OF THE LETTER INTIMATING COERCIVE STEPS.COERCIVE STEPS. EXHIBIT P6REPLY SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT TO EXHIBIT P5.BEFORE THE 1ST RESPONDENT TO EXHIBIT P5. EXHIBIT P7A TRUE COPY OF THE STAY PETITION ALONG WITH A COVERING LETTER.WITH A COVERING LETTER.