IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON MONDAY, THE 18TH JANUARY 2010 / 28TH POUSHA 1931 WP(C).No. 34306 of 2009(G) -------------------------- PETITIONER(S): --------------- V.PRASANNAN, PROPRIETOR, MATHA TOURIST HOME, ALAPPUZHA. BY ADV. SRI.PREMJIT NAGENDRAN SMT.K.B.SUBHAGAMANI RESPONDENT(S): --------------- 1. THE COMMISSIONER OF INCOME TAX, KOTTAYAM. 2. THE CHIEF COMMISSIONER OF INCOME TAX, THIRUVANANTHAPURAM. 3. THE TAX RECOVERY OFFICER, INCOME TAX DEPARTMENT, ALLEPPEY. STANDING COUNSEL SRI.JOSE JOSEPH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18/01/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. ----------------------------------------------- WP(C) No. 34306 of 2009 --------------------------------------------- Dated, this the 18th day of January, 2010 J U D G M E N T The petitioner is aggrieved of the coercive steps being taken against him, notwithstanding the fact that, according to the petitioner, the entire tax liability has already been cleared and nothing further is due. It is stated that, the proceedings filed by the petitioner for waiver of interest in respect of the different assessment years are pending before the respondents 1 and 2 and it is without any regard to the pendency of the said proceedings, that further coercive proceedings are being pursued against the petitioner. 2. The learned Standing Counsel for the respondents submits that, the petition preferred by the petitioner for waiver can be considered and acted upon, only if the entire tax liability is cleared by the petitioner; which according to the department is still to be done, though the petitioner has effected some payments as borne by Ext.P4 series receipt, pursuant to Exts.P1 to P3 assessment orders. Learned counsel for the petitioner asserts that, the entire tax liability as above has been cleared and that the petitioner is ready and willing to clear the balance, as and when the same, if any, is let known to the petitioner. WP(C) No.34306/2009 2 3. In the above facts and circumstances, the first respondent is directed to consider and pass appropriate orders on Exts.P8 to P10 and the 2nd respondent is directed to consider and pass appropriate orders on Exts.P5 to P7, in accordance with law, of course after giving an opportunity of hearing to the petitioner, as expeditiously as possible, at any rate, within two months from the date of receipt of a copy of this judgment. It is also made clear that, if any further outstanding liability towards the tax is still to be satisfied, the same shall be intimated by the respondents to the petitioner and the petitioner will clear the same within 10 days from the date of receipt of such intimation. Subject to the above, the recovery for collection of the interest, which forms the subject matter of challenge in Ext.P3 series and Exts.P5 to P10 shall be kept in abeyance. The Writ Petition is disposed of accordingly. P. R. RAMACHANDRA MENON JUDGE dnc