The grievance of the petitioner is mainly with regard to Ext. P1 series assessment orders, which in fact have been challenged by way of Ext. P2 series appeals along with Exts. P3 series petitions for stay before the second respondent. After considering I.As for stay, Ext.P5 order came to be passed by the second respondent, directing the petitioner to satisfy 30 % of the disputed liability within two weeks, so as to avail interim stay during pendency of appeal. This in turn is under challenge in this writ petition.
2. Heard the learned Government Pleader as well.
3. On going through the pleadings and proceedings, it is seen that assessment was sought to be finalized by issuing proper notice, which was duly served to the petitioner on 07.05.2014, as stated in Ext. P1 series order. Admittedly, the petitioner neither submitted any objection, nor availed the opportunity of hearing granted to him. It W.P.(C) No. 26518 of 2014 : 2 :
was accordingly that the proceedings were finalized leading to Ext. P1 series orders, which have been taken up in Ext. P2 series appeals.
4. In the above circumstances, this Court does not find any reason to interfere with Ext. P5 conditional order. Interference is declined and the writ petition is dismissed. However, since the time stipulated in Ext.P5 order is already over, the petitioner is granted two weeks' time from today, to satisfy the requirement.
kmd Sd/-
P. R. RAMACHANDRA MENON, (JUDGE)