TMI Blog2002 (5) TMI 30X X X X Extracts X X X X X X X X Extracts X X X X ..... ps or proceedings to recover the disputed demand of Rs.1,10,43,910. - I am of the view that the respondents be directed to dispose of the application dated February 7, 2002, as early as possible but not later than one month in view of the judgment referred to before me and strictly in accord ance with the provisions of law - - - - - Dated:- 21-5-2002 - Judge(s) : K. S. RATHORE. JUDGMENT K.S. RATHORE J.-The present writ petition has been filed by the petitioner seeking a writ, order or direction to direct the respondents to grant stay of the disputed demand of Rs.1,10,43,910 and not to treat the humble petitioner as the defaulter and not to recover the said amount or any part of it from the petitioner. The petitioner further seeks a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... its that the petitioner had already invoked the alternative remedy before the Additional Commissioner of Income-tax, Central Range, Jaipur, and the Additional Commissioner has passed the order dated January 30, 2002, by which the Additional Commissioner of Income-tax, Central Range, Jaipur, has directed to pay 25 per cent. of the outstanding demand by February 15, 2002, and 50 per cent. of outstanding demand by March 25, 2002, and in case of failure to pay the 25 per cent. of demand by February 15, coercive measures of recovery will be taken as per law. Learned counsel for the respondents further submits that the petitioner has not complied with the order dated January 30, 2002, passed by Additional Commissioner of Income-tax and failed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5 per cent. of out standing demand by February 15, 2002. Learned counsel for the petitioner submits that he is not in a position to make the payment of 25 per cent. of outstanding demand as the petitioner's financial condition is not good. Since the order is already passed by the Additional Commissioner of Income-tax, the petitioner is supposed to comply with the direction and if the petitioner has any objection he may raise it before the competent authority and the respondents are free to realise the amount after giving opportunity of being heard from the petitioner. During the course of the argument it is also given out by learned counsel for the petitioner that the matter is pending before the Settlement Commission but the Settlemen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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