Kerala High Court
The District Lottery Officer vs The Assistant Commissioner Of ... on 23 April, 2021
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.9775 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:
WP(C).No.9775 OF 2021(V)
-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.P3 and P6 and further to stay any coercive
action pursuant to Exts.P2 and P4 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.P3 Appeal. Ext.P6 Stay
WP(C).No.9775 OF 2021(V)
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.P6 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.P6 Stay Petition as
expeditiously as 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.P6, the
WP(C).No.9775 OF 2021(V)
respondents shall not take any coercive action
pursuant to Exts.P2 and P4.
Sd/-
STK/RR P.V.KUNHIKRISHNAN, JUDGE
WP(C).No.9775 OF 2021(V)
APPENDIX
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF NOTICE
F.NO.ACIT(TDS)/KOCHI/DIST.
LOTTERY/2016-17/CHND00204B.
EXHIBIT P2 TRUE COPY OF THE ORDER IMPOSING PENALTY.
EXHIBIT P3 TRUE COPY OF THE MEMORANDUM OF APPEAL
FILED BEFORE THE SECOND RESPONDENT FOR
THE ASSESSMENT YEAR 2017-2018.
EXHIBIT P4 TRUE COPY OF THE LETTER INTIMATING
COERCIVE STEPS.
EXHIBIT P5 REPLY SUBMITTED BY THE PETITIONER
BEFORE THE 1ST RESPONDENT TO EXHIBIT P4.
EXHIBIT P6 A TRUE COPY OF THE STAY PETITION ALONG
WITH A COVERING LETTER.
EXHIBIT P7 A TRUE COPY OF THE LETTER FORWARDED TO
COMMISSIONER OF INCOME TAX (APPEALS).
