CONSTITUTION OF INDIA, 1950

Article 226

Writ - Stay of demand - Orders to pay 20% of the disputed amounts as a condition for grant of stay for recovery of the balance amount -

Against assessment orders, assessee preferred appeals together with stay petitions before Revenue. It would appear that on approaching authority, pending disposal of the stay petition, assessee was directed by orders to pay 20% of the disputed amounts as a condition for grant of stay for recovery of the balance amount, pending consideration of the stay application by appellate authority. Case of assessee was that the issue involved in the appeal before the appellate authority was the permissibility of a deduction under section 80P in its relation to Co-operative Societies. Held: On a consideration of the facts and circumstances of the case and the submissions made across the Bar, it was deemed appropriate to dispose of writ petition by directing Revenue authority to consider and pass orders on appeals within an outer time limit of six months from the date of receipt of a copy of this judgment, after hearing the petitioner. It was made clear that till such time as orders were passed by Revenue authority as directed, and the order communicated to assessee, the recovery steps for recovery of amounts confirmed against the petitioner by the assessment orders in question shall be kept in abeyance. Orders of authority were set aside with direction to the petitioner to remit 20% of the disputed amounts, pending disposal of the appeal.

REFERRED :

FAVOUR : Petition allowed

A.Y. :

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