The District Lottery Officer vs The Assistant Commissioner Of ...
2021 Latest Caselaw 12204 Ker

            IN THE HIGH COURT OF KERALA AT ERNAKULAM

                            PRESENT

          THE HONOURABLE MR. JUSTICE P.V.KUNHIKRISHNAN

  FRIDAY, THE 23RD DAY OF APRIL 2021 / 3RD VAISAKHA, 1943

                    WP(C).No.9772 OF 2021(V)


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:

      1       THE ASSISTANT COMMISSIONER OF INCOME TAX (TDS)
              TAX BUILDING, I. S. PRESS ROAD,
              KOCHI - 682 018, ERNAKULAM.

      2       THE COMMISSIONER OF INCOME TAX (APPEALS)
              TAX BUILDING, I. S. PRESS ROAD,
              KOCHI - 682 018, ERNAKULAM.


     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 23.04.2021, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
 W.P.(C)No.9772 of 2021


                                   -2-




            Dated this the 23rd day of April 2021

                         J U D G M E N T

This Writ Petition is filed for issuing

appropriate directions to the 2nd respondent to

consider and dispose of the Statutory Appeal and

Stay Petition filed by the petitioner as evident by

Exts.P4 and P7 and further to stay any coercive

action pursuant to Exts.P2 and P5 till disposal of

the Appeal and Stay Petition.

2. The petitioner is an officer responsible

for the distribution of lottery tickets to

registered agents and also for disbursement of

prizes up to Rs.1 lakh arising out of the conduct

of lotteries in Ernakulam District. He is aggrieved

by Ext.P2 order imposing penalty and issuance of

subsequent demand notice. Aggrieved by the same the

petitioner submitted Ext.P4 Appeal. Ext.P7 Stay W.P.(C)No.9772 of 2021

Petition is also filed. Meanwhile, coercive steps

are taken by the respondents. Hence this Writ

Petition.

3. Heard the learned Government Pleader and

the learned Standing Counsel for the respondents.

4. After hearing both sides, I think this Writ

Petition can be disposed of directing the 2 nd

respondent to consider Ext.P7 Stay Petition within

a time frame and there can be a direction to the

respondents not to initiate any coercive steps till

the disposal of the same.

Therefore, this Writ Petition is disposed of

directing the 2nd respondent to consider and pass

appropriate orders in Ext.P7 Stay Petition as

expeditiously as is possible at any rate within a

period of four weeks from the date of receipt of a

copy of this judgment.

Till final orders are passed in Ext.P7, the W.P.(C)No.9772 of 2021

respondents shall not take any coercive action

pursuant to Exts.P2 and P5.

Sd/-

P.V.KUNHIKRISHNAN, JUDGE

STK/RR W.P.(C)No.9772 of 2021

APPENDIX PETITIONER'S/S EXHIBITS:

EXHIBIT P1 TRUE COPY OF SHAW CAUSE NOTICE F.NO.ACIT(TDS)/KOCHI/DIST. LOTTERY/2013-14/CHND00204B.

EXHIBIT P2 TRUE COPY OF THE PROCEEDINGS IMPOSING PENALTY.

EXHIBIT P3 MEMORANDUM OF APPEAL.

EXHIBIT P3(a) TRUE COPY OF THE GRIEVANCE RESOLUTION DIN AND LETTER NO.ITBA/ADM/S/26/2020- 21/1031645073(1).

EXHIBIT P4 TRUE COPY OF THE MEMORANDUM OF APPEAL FILED BEFORE THE SECOND RESPONDENT FOR THE ASSESSMENT YEAR 2014-2015.

EXHIBIT P5 TRUE COPY OF THE LETTER INTIMATING COERCIVE STEPS.

EXHIBIT P6 REPLY SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT TO EXHIBIT P5.

EXHIBIT P7 A TRUE COPY OF THE STAY PETITION ALONG WITH A COVERING LETTER.