IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH WEDNESDAY, THE 18TH MARCH 2009 / 27TH PHALGUNA 1930 WP(C).No. 8617 of 2009(V) -------------------------------------------- PETITIONER(S): ---------------------- M/S. PAYYAVOOR CRUSHERS, P.O. PAYYAVOOR, KANNUR DISTRICT, REP. BY ITS MANAGING PARTNER SHRI K. U. JOSEPH. BY ADV. SRI.T.M.SREEDHARAN SMT. C.K. SHERIN & SRI.V.P. NARAYANAN. RESPONDENT(S): ------------------------- 1. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 2, KOZHIKODE. 2. THE COMMISSIONER OF INCOME TAX (APPEALS)-1, COCHIN. 3. THE JOINT COMMISSIONER OF INCOME TAX, CENTRAL RANGE, ERNAKULAM. BY SHRI JOSE JOSEPH, SC. IT. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18/03/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 8617 OF 2009 V -------------------------------------- Dated this the 18th March, 2009 JUDGMENT I heard Shri T. M. Sreedharan, learned counsel appearing for the petitioner and the learned standing counsel appearing on behalf of the Income Tax Department. Petitioner challenges Ext.P7 and seeks a direction to restrain the first respondent from recovering any amount. Ext.P7 is an order passed by the Assessing Authority under Section 220 of the Income Tax Act. Petitioner is called upon to pay twenty per cent of the amount. It is pointed out that the petitioner has applied for stay in all the Appeals before the second respondent. I feel that a decision can be ordered to be taken on the applications for stay. Accordingly, the Writ Petition is disposed of directing a decision to be taken on the applications for stay by the second respondent in accordance with law. In view of the fact that I am not granting any interim order as such, the matter has to be heard urgently. The petitioner or its Representative shall be present before the WPC.8617/09 V 2 second respondent at 11 AM 23.3.2009 and the second respondent will proceed to hear the petitioner and take a decision in the matter in accordance with law. Needless to say, this direction will hold good, if the Appeals and stay petitions are in accordance with law. Sd/= K. M. JOSEPH, JUDGE kbk. // True Copy // PS to Judge