Asokan Vasu vs The Deputy Commissioner (Appeals)

P.R. Ramachandra Menon, J.—The petitioner is a holder of FL-3 licence and is doing the business in running a hotel. The assessment in respect of the concerned assessment years were finalised as per Exts. P3 and P5, aggrieved of which, the petitioner has preferred Exts. P4 and P6 appeals, which are stated as pending consideration before the first respondent . The petitioner has approached this Court because of the ''Garnishee'' proceedings taken in the meanwhile, whereby the accounts of the petitioner in the 3rd and 4th respondent Banks have been caused to be frozen.

The learned Government Pleader appearing for the respondents submits that the petitioner cannot be heard to say that the proceedings have been pursued and finalised by the concerned respondents contrary to any of the provisions in the Statute, more so when the petitioner has no case that he has filed any Interlocutory Application for stay along with the appeal and he has not obtained any interim stay in this regard. This being the position, the respondents have got every right to proceed with further steps for getting Exts. P3 and P5 implemented by resorting to appropriate proceedings as provided under the relevant provisions of law.

The learned Counsel for the petitioner submits that at the time of filing the appeal, there was no move as to the initiation of steps under the Revenue Recovery Act or otherwise and that the ''Garnishee'' Proceedings have been initiated and pursued by the respondents without any further notice to the petitioner. The learned Counsel also submits that there is every chance for the appellate authority to consider and allow the appeal, under which circumstance, the steps now being pursued can only be regarded as a measure to harass the petitioner.

Considering the facts and circumstances, the first respondent is directed to consider and pass final orders on Exts.P4 and P6 appeals, in accordance with law, after giving an opportunity of hearing to the petitioner, as expeditiously as possible, at any rate, within a period of two months from the date of receipt of a copy of the judgment. The coercive proceedings, which are referred to in Exts.P7 to P10 shall not be implemented till such final orders are passed on condition that the petitioner deposits 1/3rd of the amount in Exts.P3 and P5 and furnishes security for the balance amount within two weeks.

The Writ Petition is disposed of.