N V CHETTIAR Vs. INTELLIGENCE OFFICER IB

JUDGEMENT

(1.) AGGRIEVED by Ext.P1 order which is confirmed by the first appellate authority through Ext.P2, the petitioner had preferred second appeal before the 5th respondent Tribunal as evidenced from Ext.P3. Ext.P4 is the interim application for stay filed along with the appeal. According to the petitioner, the appeal as well as the accompanying application is pending consideration and disposal before the Tribunal. Meanwhile, coercive steps of recovery was initiated on issuing demand notice as well as prohibitory orders as evidenced from Ext.P5 series. Hence the petitioner seeks interference of this Court to restrain recovery steps till the disposal of the appeal by the 5th respondent Tribunal.

(2.) HEARD ; learned Government Pleader appearing on behalf of respondents. It is brought to my notice that during pendency of the first appeal, the petitioner had approached this Court challenging the dismissal of the stay petition. Through judgment dated 23.11.2010 issued in W.P.(C) No.34399 of 2010, this Court set aside the order of the first appellate authority and directed the appeal to be disposed of on an early basis. However, interim stay was granted till the disposal of the first appeal, subject to condition of the petitioner remitting 1/4th of the amount of penalty imposed, and on furnishing security bond for the balance amount within 3 weeks from the date of the judgment. It is also revealed that subsequently the petitioner had filed I.A.No.1077 of 2011 and I.A.No.2891 of 2011 seeking extension of the time for compliance of the conditions stipulated. By virtue of order passed in I.A.No.1077 of 2011, on 31.1.2011, the time stipulated for compliance of the condition was extended till 20.2.2011. It is evident from Ext.P2 that the first appeal was dismissed only on 4.2.2011. According to the learned Government Pleader, inspite of the repeated extension granted, there was a clear failure on the part of the petitioner in not depositing the amount stipulated.

(3.) UNDER such circumstances, the writ petition is disposed of directing the petitioner to make payment of 1/4th of the amount of penalty imposed within 2 weeks from today. If payment of such amount is made as stipulated, the recovery steps shall be kept in abeyance till the disposal of Ext.P3 appeal filed before the 5th respondent. The 5th respondent shall dispose of the appeal, in case payment as directed above is made, at the earliest possible.