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TMI Blog2020 (4) TMI 638X X X X Extracts X X X X X X X X Extracts X X X X ..... HYDERABAD AND OTHERS [ 1995 (3) TMI 439 - ANDHRA PRADESH HIGH COURT] , show that this Court consistently and continuously held that wherever there is a provision for grant of stay in an appeal or higher proceedings, coercive steps cannot be taken unless and until the authorities dispose of the applications filed under such provisions. The garnishee order is quashed - petition allowed. - WRIT PETITION No.4464 OF 2020 - - - Dated:- 3-3-2020 - HON BLE SRI JUSTICE A.V. SESHA SAI AND HON BLE SRI JUSTICE R. RAGHUNANDAN RAO Petitioner and Advocate: Bhaskar Reddy Vemireddy Respondent and Advocate: Advocate - GP For Commercial Tax (AP) ORDER: (PER RRR,J.) The present Writ Petition is filed by the petitioner seeking to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... present Writ Petition, no orders had been passed by respondent No.4. 4. Respondent No.2 had also passed a penalty order dated 05.11.2019 levying 100% penalty and the same was challenged by way of an appeal before respondent No.3 on 23.12.2019 after duly depositing 12.5% of the penalty amount. Stay petition filed along with the penalty appeal before respondent No.3 is still pending consideration. 5. While so, respondent No.2 issued a garnishee notice dated 13.02.2020 to the Branch Manager, State Bank of India, 64 B, Kavuri Hills Phase, Jubilee Hills, Hyderabad, calling the Bank to pay out all the funds available in the said account to the extent of outstanding amount of ₹ 11,36,74,326/-, as per the authorization of the Deputy Com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pplication filed in the penalty appeal is still pending. 8. The judgments cited by the learned counsel for the petitioner show that this Court and the Apex Court consistently and continuously held that wherever there is a provision for grant of stay in an appeal or higher proceedings, coercive steps cannot be taken unless and until the authorities dispose of the applications filed under such provisions. In fact, in the judgment dated 25.02.2013 in Writ Petition No.39378 of 2012, this Court deprecated such practice by the authorities, by levying costs. 9. For the aforesaid reasons, we hereby quash the garnishee order dated 13.02.2020 issued by respondent No.1. However, it is open to the authorities to initiate steps after the time gran ..... X X X X Extracts X X X X X X X X Extracts X X X X
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