IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT HONOURABLE MR.JUSTICE V.G.ARUN FRIDAY, 13TH DAY OF MARCH 2020 / 23RD PHALGUNA, 1941 WP(C).No.7928 OF 2020(M) PETITIONER/S: EDATHIRUTHY KISSAN CO-OPERATIVE BANK LTD.NO.R311, CHULOOR P O, KODUNGALLUR, EDATHIRUTHY, THRISSUR-680567, REPRESENTED BY ITS SECRETARY. BY ADV. SRI.P.C.SASIDHARAN RESPONDENT/S: 1 COMMISSIONER OF INCOME TAX (APPEALS), (APPEALS), AAYAKAR BHAVAN, S.T. NAGAR, THRISSUR-680001. 2 INCOME TAX OFFICER, WARD 2(1), THRISSUR, OFFICE OF INCOME TAX OFFICER, THRISSUR-680001. OTHER PRESENT: SC JOSE JOSEPH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13.03.2020, COURT ON SAME DAY DELIVERED FOLLOWING: W.P.(C) No.7928 of 2020 2 Dated this 13th day of March, 2020 JUDGMENT petitioner, Primary Agricultural Credit Society, is aggrieved by Ext.P1 assessment order for years 2017-18. petitioner preferred Ext.P3 appeal along with Ext.P5 stay petition. In meanwhile Ext.P4 was issued demanding remittance of 20% of tax due, which is disputed in appeal. prayer in writ petition is for expeditious consideration of either appeal or stay petition and to stay recovery proceedings including insistence to pay 20% of amount as demanded under Ext.P4. 2. issue regarding imposition of condition of remittance of 20% of tax demanded was considered and decided by Division Bench of this Court as per judgment in W.A.No. 1529 of 2019 and connected cases. After taking note of peculiar aspects involved and decision W.P.(C) No.7928 of 2020 3 of Full Bench in Mavilayi Service Co-operative Bank Ltd. v. Commissioner of Income Tax, Calicut [2019 (2) KHC 287], Division Bench held insistence for payment of proportion of demand as condition for grant of stay to be bad. 3. Heard learned Standing Counsel for Income Tax Department also. 4. In light of Division Bench judgment, demand for remittance of 20% of tax assessed pending consideration of appeals, cannot be sustained. Therefore, Ext.P4 is quashed. writ petition is disposed of, directing first respondent to consider Ext.P3 appeal filed by petitioner, as expeditiously as possible. Till appeal is decided on merits, further proceedings for recovery pursuant to Ext.P1 to be kept in abeyance. sd/- V.G.ARUN JUDGE Scl/13.03.2020 W.P.(C) No.7928 of 2020 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF ASSESSMENT ORDER DATED 18.12.2019. EXHIBIT P2 TRUE COPY OF DEMAND NOTICE DATED 18.12.2019. EXHIBIT P3 TRUE COPY OF APPEAL DATED 22.1.2020. EXHIBIT P4 TRUE COPY OF ORDER DATED 20.2.2020. EXHIBIT P5 TRUE COY OF STAY PETITION DATED 22.1.2020. EXHIBIT P6 TRUE COPY OF JUDGMENT DATED 1.7.2019 IN WA 1536/2019. Edathiruthy Kissan Co-Operative Bank Ltd. v. Commissioner of Income-tax (Appeals), Thrissur/The Income-tax Officer, Ward 2(1), Thrissur, Office of Income-tax Officer, Thrissur