TaxTMI 
TaxTMI 
TaxTMI 
2013 (3) TMI 576
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....is compelled to undergo detention for the impugned tax liability in the appeal. (B) Issue a writ of mandamus or such other writ or order directing the first respondent to hear and pass orders in the exhibit P4 stay petition, after considering the exhibit P3 delay petition and admission of the exhibit P2 appeal. (C) Issue a writ of mandamus or such other writ or order directing the third respondent to defer all recovery proceedings against the petitioner towards the sales tax liability till the first respondent passes orders in exhibit P4 stay petition." The appellant was assessed for the year 2007-08 under the Kerala Value Added Tax Act. Against the same, the appellant filed exhibit P2 appeal accompanied by exhibit P3 application to cond....
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.... not be disposed of in a routine manner unmindful of the consequences flowing from the order requiring the assessee to deposit full or part of the demand. There can be no rule of universal application in such matters and the order has to be passed keeping in view the factual scenario involved. Merely because this court has indicated the principles that does not give a licence to the forum/authority to pass an order which cannot be sustained on the touchstone of fairness, legality and public interest. Where denial of interim relief may lead to public mischief, grave irreparable private injury or shake a citizens' faith in the impartiality of public administration, interim relief can be given." 3. He would also submit that in some cases,....
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....ugust 14, 2008. The appeal is filed on January 14, 2013. The delay is more than three years. According to him, the assessment order was served on September 19, 2008. It is also affixed, he submits. He would therefore submit that there is no merit at all in this case. 5. The first prayer sought by the appellant is for a declaration that the appellant is entitled to insist for the hearing of the exhibit P4 stay petition at the earliest opportunity before he is compelled to undergo detention for the impugned tax liability in the appeal. We are of the view that, the said prayer is completely misconceived. Admittedly, this is a case where there is delay. We are at a loss to understand how the appellant can seek a declaration that he is entitled....
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....stay petition and delay petition have been moved. No doubt, the learned counsel has a case that concerned authority is not sitting according to the knowledge. When an appeal is filed accompanied by a stay petition, no doubt, it is for the appellate authority to consider and pass orders on the said petition at the earliest. But, since there are number of appeals it is for the assessee to move the stay petition. Without moving the said petition, it may not be fair to blame the authorities for not passing orders on the stay petition. Once the appellate authority is moved and if there is delay in the matter the party may be justified in blaming the statutory authority in not discharging its duties. When there is an application for stay in an ap....
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....the application to consider the delay petition and to pass orders on the same, and, if the delay is allowed also to direct the stay petition to be taken up and orders passed. But, in such a case a further order that recovery be stayed will be entirely in the discretion of the writ court. The party cannot have the right to say that in such a case the writ court should not impose any condition. The conditions which are to be imposed will depend upon the facts of each case. In the facts of this case, applying the aforesaid principles, we notice this is a case where as pointed out by the learned Government Pleader assessment order is passed in the year 2008, appellant did not file return. He did not respond to the notice proposing to assess him....