9911796707
TMI Blog2019 (8) TMI 626X X X X Extracts X X X X X X X X Extracts X X X X ..... ranted from Court. Any observation made in this behalf ought not to be appreciated as expressing a view by this Court on the conduct of the petitioner. All the bank accounts of the petitioner are frozen. The petitioner offers to deposit 10% of the amount determined in Exts.P1 and P2. Now the apprehension voiced by the petitioner is that the first respondent will go to the next step and withdraw the entire tax amount payable by the petitioner from the frozen account. Keeping in view the balance of convenience and also enable the petitioner to work out the remedy of appeal, the writ petition is disposed of by this judgment. The case no doubt presents on both sides singular facts, therefore the discretion of this Court is also exercised ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch, Account No: 909030033720170 of Axis Bank at Thodupuzha Branch and Account No: 909020033056029 of Axis Bank, Thodupuzha Branch has filed the instant writ petition for the following reliefs:- i) Direct the second respondent to keep all the coercive proceedings including the freezing of the bank accounts of the petitioner company initiated under Ext.P5 summons under abeyance till the final disposal of the Ext.P3 and P4 appeal. ii) Direct the Respondents 3 to 6 to defreeze the respective banks accounts of the petitioner company bearing No. 67091379742 maintained with the State Bank of India at Marangattupally Branch, Account No: 050161000620001 of the Kottayam District Co-operative Bank at Kadapla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stand alone reliefs available to petitioner, in as much as the coercive steps are in the nature of execution of orders which have become final. Unless the assessment orders are set aside or modified to exception to these realisations steps could be taken in the particular fact situation of this case. The orders made by the respondents 1 and 2, freezing bank accounts is either in continuation of tax liability already determined and the accounts are frozen only to recover the tax legitimately determined by the first respondent. The appeals are filed with enormous delay and this Court if shows indulgence and issues direction to the second respondent to consider and dispose of the stay petitions pending in Exts.P3 and P4, such direction in a m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unt payable by the petitioner from the frozen account. 8. Keeping in view the balance of convenience and also enable the petitioner to work out the remedy of appeal, the writ petition is disposed of by this judgment. The case no doubt presents on both sides singular facts, therefore the discretion of this Court is also exercised in a measured way ensuring preservation of the interest of all the parties during the pendency of consideration of delay petitions or disposal of appeals. a) The petitioner deposits 10% of the tax amount demanded through Exts.P1 and P2 within one week from today. b) The petitioner accompanied by a copy of this judgment and also proof of payment of 10% as directed by ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
