TMI Blog2020 (3) TMI 1095X X X X Extracts X X X X X X X X Extracts X X X X ..... motor vehicles and building tax to defer the recovery proceedings or coercive measures till 06.04.2020. In order to overcome the apprehension that this general order may cause impediment or hindrance to persons who are willing to opt for the Amnesty Scheme, it is made clear that this order will not be an impediment for any of such defaulters to avail the Amnesty scheme as and when such scheme is promulgated or in vogue. It is also made clear that the borrowers of the bank, if want to pay off the dues of the bank, it will be open to them to abide by any of the RBI directives or any other directive which is likely to come into place de hors this order - Similarly, defaulters of GST, KVAT, Building tax, Motor Vehicles tax etc. who are willi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... N of the Income Tax Act. 2. The entire world is facing the threat of CORONA virus named by World Health Organization as Covid-19 and pandemic. There have been a large number of cases in India, including in the State of Kerala, majority of detection is being reported in the newspapers and on news channels as well. Even the President of the Indian Medical Association, Kerala, Dr.Rajeev Jayadevan has issued a write-up dated 16.03.2020 circulated on what'sapp explaining spread of virus when people gather in groups and armour to this is social distance. 3. People are requested to stay away from any potential source of virus and since Kerala has 42 lacs people over the age of 60 and 5.4 lacs over 80, with higher population density tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ications, the recovery notices are being issued impelling the litigants to approach this court for issuance of direction to the authorities to take the application for interim stay out of turn as appeals are taken seniority-wise. On notices under section 194N of Income Tax Act introduced with effect from 1st September, 2019 mandating Banking Societies to deduct 2% of TDS in case of transaction above 1 Crore under proviso giving exemption to certain societies like clause (ii) of clause (b) of Section ibid, this court, two days back, passed a detailed interim order. Considering such situation, many writs involving same controversy are being filed daily. 5. Similar is the position in respect of the erstwhile regime of Kerala Value Added Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efer the recovery proceedings or coercive measures till 06.04.2020. 9. In order to overcome the apprehension that this general order may cause impediment or hindrance to persons who are willing to opt for the Amnesty Scheme, it is made clear that this order will not be an impediment for any of such defaulters to avail the Amnesty scheme as and when such scheme is promulgated or in vogue. It is also made clear that the borrowers of the bank, if want to pay off the dues of the bank, it will be open to them to abide by any of the RBI directives or any other directive which is likely to come into place de hors this order. 10. Similarly, defaulters of GST, KVAT, Building tax, Motor Vehicles tax etc. who are willing to pay the demanded am ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appearance on a particular date there is likelihood of the party may be handicapped in not approaching on a fixed date in view of the present situation. In such circumstance, the adjudicating authorities are directed not to pass any adverse order till 06.04.2020. This order is being passed in view of the fact that the number of cases being filed in this roster are increasing day by day, today it is more than 80. Persons having same cause of action need not file writ petitions till the recovery proceedings are kept in abeyance. 15. The Registry is directed to list all the matters pending in this regard batch-wise post 06.04.2020. 16. Let this order be communicated to the concerned departments, including the banks for compliance and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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