The District Lottery Officer vs Income Tax Officer(Tds)
2021 Latest Caselaw 12781 Ker

                IN THE HIGH COURT OF KERALA AT ERNAKULAM

                                PRESENT

            THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

        TUESDAY, THE 8TH DAY OF JUNE 2021 / 18TH JYAISHTA, 1943

                        WP(C) NO. 11957 OF 2021

PETITIONER :


             THE DISTRICT LOTTERY OFFICER,
             C BLOCK, GROUND FLOOR, CIVIL STATION (P.O),
             KOZHIKODE - 673 020


             BY SPL.GOVERNMENT PLEADER SRI.C.E.UNNIKRISHNAN

RESPONDENTS :

    1        INCOME TAX OFFICER,(TDS)
             IIIRD FLOOR, AAYAKAR BHAVAN,
             MANANCHIRA, KOZHIKODE - 673 001


    2        THE COMMISSIONER OF INCOME TAX (APPEALS)
             AAYAKAR BHAVAN, MANANCHIRA,
             KOZHIKODE - 673 001


             BY STANDING COUNSEL SRI.CHRISTOPHER ABRAHAM


          THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 08.06.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 11957 OF 2021

                                  2




                            JUDGMENT

Aggrieved by Ext.P4 order imposing a penalty, an

appeal has been preferred before the respondent, as evidenced

by Ext.P5. During the pendency of Ext.P5, a petition for stay has

been filed as Ext.P7. Petitioner apprehends that proceedings for

recovery of the amounts demanded under Ext.P4 may be initiated

against it, which will, according to the Petitioner be disastrous.

2. I have heard the learned Government Pleader as

well as the learned Standing Counsel for the department.

3. Having considered the circumstances arising in the

case, I am of the view that this writ petition itself can be disposed

of by directing the 2nd respondent to consider and pass

appropriate orders on Ext.P7 petition for stay in a time bound

manner.

Accordingly, there will be a direction to the respondent

to consider and pass appropriate orders on Ext.P7 petition for

stay, within a period of four months from the date of receipt of a

copy of this judgment. Till the said petition is disposed of as WP(C) NO. 11957 OF 2021

directed above, all proceedings pursuant to Ext.P4 and Ext.P6 for

recovery of the amount demanded, shall be kept in abeyance.

This writ petition is disposed of as above.

Sd/-

BECHU KURIAN THOMAS, JUDGE

RKM WP(C) NO. 11957 OF 2021

APPENDIX

PETITIONER'S EXHIBITS :

P1 : COPY OF THE LETTER NO.ITO(TDS)/CLT/CHND00034G/194B/ 2017-18

P2 : COPY OF THE REPLY TO EXHIBIT P1 BEFORE THE FIRST RESPONDENT.

P3 : COPY OF THE SHOW CAUSE NOTICE NO.TDS/CLT/LOTTERY/194B/2018-

19.

P4 : COPY OF THE PROCEEDINGS TDS/CLT/DLO-CLT/201(1)&(IA)/FY 2015-

16/2018-19

P5 : COPY OF THE MEMORANDUM OF APPEAL FILED BEFORE THE SECOND

RESPONDENT FOR THE FINANCIAL YEAR 2015-2016.

P6 : COPY OF LETTER RECEIVED ON 04.03.2021 FROM INCOME TAX

DEPARTMENT, TDS RANGE, KOZHIKODE DIRECTING TO PAY DISPUTED

AMOUNT WITHOUT ANY FURTHER DELAY.

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