IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 7TH SEPTEMBER 2011 / 16TH BHADRA 1933 WP(C).No. 24654 of 2011(F) -------------------------- PETITIONER(S): --------------- MICRO CLINIC INDIA PVT.LTD. CC39/1880-C, A.M.THOMAS ROAD, VALANJAMBALAM, ERNAKULAM, REPRESENTED BY ITS BRANCH MANAGER SANIL KUMAR K.S BY ADV. SRI.V.V.ASOKAN RESPONDENT(S): --------------- 1. ASSISTANT COMMISSIONER, SPECIAL CIRCLE III, ERNAKULAM – 682 015 2. DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM – 682 015 3. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM, KOCHI – 682 030. 4. ANDHRA BANK, AJAY VIHAR, M.G ROAD, ERNAKULAM – 682 016. REPRESENTED BY ITS SENIOR BRANCH MANAGER BY GOVT. PLEADER SRI.C.K.GOVINDAN ADV.ABRAHAM MATHEW FOR R4 THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07/09/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 24654 of 2011(F) APPENDIX PETITIONER'S EXHIBITS : EXT.P1 : COPY OF THE ASSESSMENT ORDER DTD.23.5.2011 EXT.P2: COPY OF THE APPEAL FILED BEFORE THE 2ND RESPONDENT FOR AY 2010-11 DTD.30.7.2011 EXT.P2(A) : COPY OF THE STAY PETITION FILED BEFORE THE 2ND RESPONDENT FOR AY 2010-11 DTD.30.7.2011 EXT.P2(B) : COPY OF THE DELAY PETITION FILED BEFORE THE 2ND RESPONDENT FOR AY 2010-11 DTD.30.7.2011 EXT.P3: COPY OF THE REVENUE RECOVERY NOTICE DTD.14.7.2011 EXT.P3(A): COPY OF THE ATTACHMENT NOTICE DTD.18.8.2011 EXT.P3(B): COPY OF THE DEMAND NOTICE DTD.18.8.2011 EXT.P4: COPY OF THE COVERING LETTER DTD.1.9.2011 RESPONDENT'S EXHIBITS: NIL //TRUE COPY// P.A TO JUDGE S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No.24654 of 2011 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 7th day of September, 2011 J U D G M E N T Against Ext.P1 assessment order, the petitioner has filed Ext.P2 appeal along with Ext.P2 (a) stay petition and Ext.P2 (b) petition to condone delay in filing the appeal. The petitioner is aggrieved by coercive recovery proceedings initiated by the 3rd respondent while Ext.P2 appeal is pending. The 3rd respondent has also issued a prohibitory order to the 4th respondent bank where the petitioner has an account, prohibiting the bank from disbursing the amount of Rs.88,234/- and the interest payable thereon to the petitioner from his account. In view of Ext.P3 prohibitory order, by Ext.P4 the bank has frozend the petitioner's account. It is under the above circumstances the petitioner has filed this writ petition seeking the following reliefs: “(a) call for the records of the case leading to Ext.P1 assessment order, Exts.P3, P3 (a) and P3 (b) notices and quash the same by the issue of a writ of certiorari or other appropriate writ or order; (b) issue a writ of mandamus or other appropriate writ or order directing the 2nd respondent to dispose of ExtP2 appeal as expeditiously as possible at any rate within a short time being specified by this Hon'ble Court. (c) issue a writ of mandamus or other appropriate writ or order directing the 3rd respondent to lift the prohibitory order Ext.P3 (a) and P3 (b) so as to enable the petitioner to operate their bank account with the 4th respondent.” 2. Heard the parties. W.P.(C)No.24654 of 2011 -2- 3. In the facts and circumstances of the case, I dispose of this writ petition with the following directions: The 2nd respondent shall consider Ext.P2 (b) petition to condone delay along with Ext.P2 (a) application for stay, as expeditiously as possible, at any rate, within one month from the date of receipt of a copy of this judgment. If the 2nd respondent is inclined to condone the delay in filing the appeal, he shall pass orders on the stay petition also simultaneously. Till orders are passed on the stay application, coercive recovery proceedings for recovery of the disputed tax shall be kept in abeyance. Insofar as by Ext.P3 prohibitory order is only in respect of Rs.88,234/- and interest, it is not necessary to freeze the petitioner's account at all. Therefore the 4th respondent is directed to permit the petitioner to operate the bank account in respect of the amount in excess of Rs.1 lakh in the account. Sd/- S. SIRI JAGAN JUDGE //True copy// P.A. TO JUDGE shg/