The petitioner has approached this Court, with the following prayers : (i) to issue a writ in the nature of certiorari or any other appropriate writ or order quashing Ext.P3 assessment order passed by 1st respondent; OR
(ii) to issue a writ in the nature of certiorari or any other appropriate writ or order declaring demand of collection charges @ 7.5% on the amount of tax arrears stated in Ext.P7 RR notice as unsustainable;
(iii) to issue a writ in the nature of mandamus or any other appropriate writ or order directing the 2nd respondent to pass orders on Exts.P4 & P5 appeals expeditiously within a time limit to be fixed by this Hon'ble Court;
(iv) to issue a writ in the nature of mandamus or any other appropriate writ or order directing 3rd respondent to keep in abeyance all further proceedings pursuant to Ext.P7 RR notice issued by him to the petitioner until Exts.P4 & P5 appeals are W.P.(C) No.30437 of 2014 (D) 2 disposed of by the 2nd respondent;
(v) to pass such other orders as this Hon'ble court deems justified in the facts and circumstances of the case. AND
(vi) to award cost of this proceedings to the petitioner.
2. Heard the learned Government Pleader as well.
3. The learned counsel for the petitioner submits that, the entire penalty has already been satisfied. Considering the facts and circumstances, the second respondent is directed to consider Ext.P4 appeal preferred against Ext.P2 penalty order and pass appropriate orders, in accordance with law, as expeditiously as possible, at any rate within 'four months'. The second respondent is also directed to consider and pass appropriate orders on Ext.P6 I.A for stay preferred along with Ext.P5 appeal (against Ext.P3 assessment order) within 'one month'. Coercive proceedings pursuant to Ext.P7 notice shall be kept in abeyance till such time.
W.P.(C) No.30437 of 2014 (D) 3 The petitioner shall produce a copy of this judgment along with a copy of this writ petition before the second respondent for further steps.
AMV/18/11/ Sd/- P.R.RAMACHANDRA MENON, JUDGE