Challenging Ext. P1 assessment order passed by the second respondent and Ext. P3 conditional order passed by the 3rd respondent enabling the petitioner to avail interim stay, the petitioner had earlier approached this Court by way of W.P.(C) No. 4398 of 2014, wherein interference was declined and the writ petition was dismissed, as per Ext. P4 judgment dated 13.02.2014, however granting a further period of two weeks to satisfy the amount ordered by the appellate authority. It is stated that the petitioner has satisfied the said condition, as borne by Ext. P3. Pursuant to this, the revenue recovery proceedings were sought to be withdrawn by the concerned authority, simultaneously informing the Branch Manager of the State Bank of India, Aroor (petitioner's Bank) as to the withdrawl of prohibitory order, vide Ext. P7. However, despite the proceedings as above, the 5th respondent issued Ext. P8 notice to the petitioner, demanding balance tax with interest and collection W.P.(C) No. 25089 of 2014 : 2 :
charges. Though the petitioner filed Ext. P9 objection before the 5th respondent, the same did not yield any positive result. Hence the writ petition.
2. Heard the learned Government Pleader as well, who submits, on instruction, that the payment effected by the petitioner was beyond the specified time and hence the recovery proceedings.
3. It is true that this Court granted only a period of 'two weeks' to effect the deposit, as discernible from Ext. P4 and that the petitioner effected payment, vide Ext. P5, only on 21.03.2014. But the fact remains that the said payment was accepted by the department, who issued Ext. P7 withdrawal notice on 16.04.2014. As such, there was absolutely no objection from the part of the concerned respondents in giving effect to the interim stay, accepting payment in compliance with Ext. P4. Having adopted such a course, there is no rhyme or reason to have pursued further steps against the petitioner during pendency of appeal.
4. In the said circumstances, the payment effected by the petitioner by way of Ext. P5 in furtherance to Exts. P3 and P4 will stand accepted as satisfaction of the condition, so as to avail the benefit of interim stay. It is for the appellate authority to consider and finalize the appeal, in accordance with law, as expeditiously as W.P.(C) No. 25089 of 2014 : 3 :
possible, at any rate within three months from the date of receipt of a copy of this judgment. Revenue recovery proceedings stated as being pursued against petitioner in respect of Ext. P1 assessment order for the assessment year 2011-'12 shall be kept in abeyance till such time. It is made clear that this will not bar the way of the respondents in initiating coercive steps, if any, in respect of other assessment years.
Petitioner shall produce a copy of this judgment along with copy of the writ petition before the concerned respondent for further steps.
The Writ Petition is disposed of.
kmd Sd/-
P. R. RAMACHANDRA MENON, (JUDGE)