IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
FRIDAY, THE 26TH DAY OF AUGUST 2022 / 4TH BHADRA, 1944
WP(C) NO. 27582 OF 2022
PETITIONER:
THALAPPILLY TALUK PRIMARY COOPERATIVE AGRICULTURAL AND
RURAL DEVELOPMENT BANK LTD.
WADAKKANCHERY, THRISSUR -680 582.
REPRESENTED BY ITS SECRETARY MR.VADUKOOT DEVASSY PAUL.
BY ADVS.
ANIL D. NAIR
TELMA RAJU
EDATHARA VINEETA KRISHNAN
P.K.BIJU
MOHAMMED SAVAD K.
RESPONDENTS:
1 ASSISTANT COMMISSIONER OF INCOME TAX,
CIRCLE 2(1), THRISSUR-680 001.
2 DEPUTY COMMISSIONER OF INCOME TAX,
CIRCLE 1(1), THRISSUR-680 001.
ADV. JOSE JOSEPH (SC)
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
26.08.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 27582 OF 2022
2
JUDGMENT
The petitioner has approached this Court apprehending recovery proceedings to recover amounts due under Ext.P1 order of assessment. It is the case of the petitioner that the petitioner has filed a petition for rectification before the assessing authority - the 2nd respondent and pending consideration of the same, recovery proceedings may be kept in abeyance.
2. Heard the learned Standing Counsel for the respondent Department.
3. Having regard to the limited nature of relief sought for in the writ petition, this writ petition is disposed of, directing the 2nd respondent to consider and pass orders on Ext.P2 application filed for rectification in accordance with law and after affording an opportunity of hearing to the petitioner within a period of one month from the date of receipt of a certified copy of this judgment. Till such time as orders are passed on Ext.P2, any proceedings for recovery of WP(C) NO. 27582 OF 2022 3 amounts due under Ext.P1 assessment order shall be kept in abeyance.
Sd/-
GOPINATH P.
JUDGE DK WP(C) NO. 27582 OF 2022 4 APPENDIX OF WP(C) 27582/2022 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE ORDER DATED 07.12.2019 ISSUED BY THE 1ST RESPONDENT.
Exhibit P2 TRUE COPY OF THE APPLICATION FOR RECTIFICATION FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT.
Exhibit P3 TRUE COPY OF THE NOTICE DATED 29.12.2021 ISSUED BY THE 2ND RESPONDENT