The petitioner has approached this Court seeking for a direction to be given to the second respondent for an early disposal of Ext.P2 appeal filed against Ext.P1 assessment order dated 30.03.2014 passed by the first respondent.
2. Heard the learned counsel for the petitioner and the learned Standing Counsel for the respondents.
3. The learned counsel for the petitioner points out that the litigation is pending from 2003-2004 onwards and different rounds of proceedings are over, but it is still pending consideration before the appellate authority. It is in the said circumstance, that a direction is sought for to have the appeal itself finalized at the earliest.
4. The sequence of events narrated in the writ petition and as pointed out by the learned counsel for the petitioner is that, the assessment proceedings were finalized by the assessing authority as early as on 23.07.2004, completing Block W.P.C. No. 24386 of 2014 -2-
Assessment for the years 1997-98 to 2003-2004. On appeal, the matter was remanded as per order passed by the appellate authority on 2.3.2005, pursuant to which, fresh assessment was made on 26.04.2005. In the meanwhile, rectification order was passed by the Commissioner (Appeals) on 31.12.2007, whereby the petitioner was given credit of nearly ₹79 lakhs. The Revenue took up the matter before the Tribunal. The Tribunal thought it fit and proper to remand the matter to the assessing authority for fresh consideration of this issue and also on some other issues. Accordingly, the matter was considered and Ext.P1 order was passed on 30.3.2014, whereby credit to an extent of about ₹26 lakhs was allowed, disallowing the rest. This in turn is under challenge, by way of Ext.P2 appeal.
5. After hearing both the sides and also considering the nature of long pending litigation, this Court finds it fit and proper to direct the second respondent to finalize the proceedings by passing final orders on Ext.P2 appeal, which shall be done at the earliest, at any rate, within 'three months' from the date of receipt of a copy of this judgment. Coercive proceedings, if any, W.P.C. No. 24386 of 2014 -3-
shall be kept in abeyance till such time, on condition that the petitioner satisfies 1/3rd of the liability cast as per Ext.P1 within 'three weeks'.
The petitioner shall produce a copy of the judgment along with a copy of the writ petition before the second respondent for further steps. The writ petition is disposed of.
P.R. RAMACHANDRA MENON, JUDGE.
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