IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT: HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR MONDAY, 2ND DAY OF NOVEMBER 2015/11TH KARTHIKA, 1937 WP(C).No. 33207 of 2015 (A) ---------------------------- PETITIONER : --------------------- SHRI.ABDULLA.C., OTTAMOOCHIKKAL HOUSE, POKKUNNU, GURUVAYURAPPAN COLLEGE.P.O., KOZHIKODE-673 014. BY SRI.T.M.SREEDHARAN,SENIOR ADVOCATE ADVS. SRI.V.P.NARAYANAN SMT.DIVYA RAVINDRAN RESPONDENT(S): ---------------------------- 1. INCOME TAX OFFICER, WARD-2(3), KOZHIKODE-673 001 2. COMMISSIONER OF INCOME TAX (APPEALS), CALICUT RANGE, CALICUT-673 001 3. TAX RECOVERY OFFICER, KOZHIKODE-673 001 BY SRI.K.M.V.PANDALAI, INCOME TAX DEPARTMENT THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02-11-2015, COURT ON SAME DAY DELIVERED FOLLOWING: sts WP(C).NO.33207/2015 APPENDIX PETITIONER'S EXHIBITS: P1 COPY OF ASSESSMENT ORDER DATED 30/03/2014 ALONG WITH DEMAND NOTICE ISSUED BY 1ST RESPONDENT P2 COPY OF APPEAL MEMORANDUM DATED 30/04/2014 FILED BY PETITIONER BEFORE 2ND RESPONDENT P2(A) COPY OF STAY PETITION DATED 16/10/2015 FILED BY PETITIONER BEFORE 2ND RESPONDENT P3 COPY OF ENCUMBRANCE CERTIFICATE DATED 27/04/015 ISSUED BY CHEVAYOOR SUB REGISTRY OFFICE. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A.TO JUDGE sts A.K.JAYASANKARAN NAMBIAR, J. ------------------------------- W.P.(C).NO.33207 OF 2015 ----------------------------------- Dated this 2nd day of November, 2015 JUDGMENT Against Ext.P1 assessment order passed under Income Tax Act, petitioner preferred Ext.P2 appeal and P2(a) stay petition before 2nd respondent. Ext.P3 is copy of encumbrance certificate showing that property has already been attached. It is case of petitioner that even prior to considering stay petition, recovery steps are sought to be pursued for recovery of amounts confirmed by Ext.P1 assessment order. 2. I have heard learned counsel for petitioner and learned Standing counsel for respondents. 3. On consideration of facts and circumstances of case as also submissions made across bar, I dispose writ petition with following directions: i. 2nd respondent shall consider and pass orders on Ext.P2(a) stay petition within period of three months from date of receipt of copy of this judgment, after hearing petitioner. W.P.(C).NO.33207 OF 2015 2 ii. Coercive steps for recovery of amounts confirmed against petitioner by Ext.P1 assessment order, including further steps pursuant to attachment of property of petitioner, shall be kept in abeyance till such time as orders are passed by 2nd respondent as directed above and communicated to petitioner. petitioner shall produce copy of writ petition along with copy of this judgment before 2nd respondent for further action. iii. order to be passed by 2nd respondent shall be reasoned one adverting to contentions of petitioner regarding existence of prima facie case for stay of recovery pending disposal of appeal. A.K.JAYASANKARAN NAMBIAR JUDGE mns/02.11.2015 W.P.(C).NO.33207 OF 2015 3 W.P.(C).NO.33207 OF 2015 4 SHRI.ABDULLA.C v. INCOME TAX OFFICER, WARD-2(3), KOZHIKODE/ COMMISSIONER OF INCOME TAX (APPEALS), CALICUT RANGE, CALICUT/ TAX RECOVERY OFFICER, KOZHIKODE