Being aggrieved of Ext.P1 assessment order dated 07.03.2011 passed by the 1st respondent, though the petitioner filed an appeal, it did not turn to be fruitful as evident from Ext.P2 order dated 24.02.2012. This made the petitioner to approach the 2nd respondent/Tribunal by filing Ext.P3 appeal along with Ext.P4 petition for stay. After considering the I.A. for stay, Ext.P5 interim order was passed on 07.06.2012, and in compliance with the directions therein, the petitioner executed Ext.P6 Bond in Form 6A before the Assessing Authority. The petitioner continued to enjoy the benefit of interim stay and the appeal is still pending.
2. While so, the petitioner was given to understand that the 'Bond' executed by the petitioner was not seen in the file and accordingly, the petitioner was required to satisfy the condition. The petitioner produced a copy of Ext.P6 Bond, when the same was not accepted by the Assessing Authority, which Office is now W.P.(C) No.32855 of 2014 2 being held by another Officer. Met with the situation, the petitioner approached the 2nd respondent by filing Ext.P8 application for extension of time to furnish security, but the matter is still pending. This made the petitioner to approach this Court by filing the writ petition, in view of the coercive proceedings being taken in the meanwhile.
3. Heard the learned Government Pleader as well.
4. After hearing both the sides, this Court finds considerable force in the submission made by the learned counsel for the petitioner to the effect that, no coercive action could have been pursued in view of Ext.P5 interim order of stay and Ext.P6 Bond executed by the petitioner. However, in view of the turn of events, taking note of the submission made by the learned counsel that the petitioner is ready to furnish a fresh Bond, the petitioner is set at liberty to execute a fresh Bond as above, in terms of Ext.P5, which shall be done at the earliest, at any rate, within 'ten days' from the date of receipt of a copy of this judgment. Subject to this, the petitioner will continue to enjoy W.P.(C) No.32855 of 2014 3 the benefit of interim stay during pendency of the appeal. The appeal shall be considered and finalized in accordance with law, as expeditiously as possible.
Petitioner shall produce a copy of this judgment, along with a copy of the writ petition, before the concerned respondents, for further steps.
The writ petition is disposed of.
P.R. RAMACHANDRA MENON, JUDGE sp