Being aggrieved of Ext. P1 assessment order passed by the first respondent for the assessment year 2012 - '13, the petitioner has already preferred Ext. P2 appeal along with Ext. P4 petition to condone delay and Ext. P3 petition for stay, which are pending consideration before the second respondent. The grievance of the petitioner is that, without any regard to the pendency of the above proceedings, the third respondent is proceeding with coercive steps, as borne by Ext.P5, which hence is sought to be intercepted.
2. Heard the learned Government Pleader as well.
3. Considering the facts and circumstances and the extent of delay to be condoned, the second respondent is directed to pass appropriate orders on Ext. P4 and P3 (petition to condone the delay and petition for stay respectively), in accordance with law, provided petitioner deposits 30 % of the disputed liability within two weeks, as expeditiously as possible, at any rate, within one month from the date of receipt of a copy of this judgment. Coercive proceedings pursuant to Ext. P5 shall be kept in abeyance till such time.
W.P.(C) No. 30530 of 2014 : 2 :
Petitioner shall produce a copy of this judgment along with copy of the writ petition before the second respondent for further steps.
The Writ Petition is disposed of.
kmd Sd/-
P. R. RAMACHANDRA MENON, (JUDGE)