2019 (8) TMI 626

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....P1 and P2 orders, filed Exts.P3 and P4 appeals before the second respondent, with delay of 937 and 555 days respectively and also applications for stay of the assessment orders in Exts.P1 and P2. The petitioner further apprehending realisation of amount pursuant to freezing of Bank Account No: 67091379742 maintained with the State Bank of India at Marangattupally Branch, Account No: 050161000620001 of the Kottayam District Cooperative Bank at Kadaplamattom Branch, Account No: 616010200000347 maintained with Axis Bank at Pala Branch, 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 t....

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....condonation of delay are pending ends of justice are met and to prove bonafides of petitioner, the learned counsel offers to deposit 10% of the tax demanded in Exts. P1 and P2 orders for consideration and disposal of delay condonation petitions in Exts.P3 and P4. 4. The learned Standing Counsel opposes the writ prayers in all fours. The first and foremost objection is against the maintainability of the writ prayers, for the prayers are not independent or 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 ....

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....Any observation made in this behalf ought not to be appreciated as expressing a view by this Court on the conduct of the petitioner. 7. Be that as it may, 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. 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 exer....