M/S. Mar Gregorius Memorial Muthoot Medical Centre(Now Known As Muthoot Health Care) v. Union Of India

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN WEDNESDAY, THE 1ST DAY OF APRIL 2015/11TH CHAITHRA, 1937 WP(C).No. 10994 of 2015 (Y) ---------------------------- PETITIONER(S):

-------------------------- M/S. MAR GREGORIUS MEMORIAL MUTHOOT MEDICAL CENTRE (NOW KNOWN AS MUTHOOT HEALTH CARE), COLLEGE ROAD, KOZHENCHERRY-689 641, REPRESENTED BY ITS MANAGING PARTNER, GEORGE ALEXANDER MUTHOOT.

BY ADVS.SRI.M.GOPIKRISHNAN NAMBIAR, SRI.P.GOPINATH, SRI.P.BENNY THOMAS, SRI.K.JOHN MATHAI, SRI.JOSON MANAVALAN, SRI.KURYAN THOMAS.

RESPONDENT(S):

----------------------------

1. THE UNION OF INDIA, REPRESENTED BY THE SECRETARY, MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH BLOCK, NEW DELHI-110 001.

2. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, THIRUVALLA-689 101.

3. THE COMMISSIONER OF INCOME TAX (APPEALS)-I, KOWDIAR, THIRUVANANTHAPURAM-695 003.

4. THE UNION BANK OF INDIA, COLLEGE ROAD, KOZHENCHERRY-689 641, REPRESENTED BY ITS GENERAL MANAGER.

5. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-I, THIRUVALLA ENNIKKATTIL ESTATE, THIRUVALLA-689 101.

R1 TO R3 & R5 BY ADV. SRI.JOSE JOSEPH, SC.

R4 BY ADV. SRI.A.S.P.KURUP, SC.

THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01-04-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

rs.

WP(C).No. 10994 of 2015 (Y) APPENDIX PETITIONER'S EXHIBITS:- EXT.P1 COPY OF THE REVISED ASSESSMENT ORDER DATED 19/07/2013, PASSED BY THE 2ND RESPONDENT FOR THE A.Y.2007-08 UNDER THE INCOME TAX ACT, 1961.

EXT.P2 COPY OF THE FIRST APPEAL DATED 07/08/2013, FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT.

EXT.P3 COPY OF THE STAY APPLICATION DATED 09/01/2015, FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT.

EXT.P4 COPY OF THE RECOVERY NOTICE DATED 17/03/2015, ISSUED BY THE 5TH RESPONDENT.

EXT.P5 COPY OF THE REPLY DATED 20/03/2015 FILED BY THE PETITIONER BEFORE THE 5TH RESPONDENT.

EXT.P6 COPY OF THE STATEMENT SHOWING THE AMOUNTS PAID BY THE PETITIONER AS ON 25/03/2015 FOR THE AY'S 2002-03, 2003-04, 2004-05 & 2007-08.

RESPONDENT'S EXHIBITS:- NIL.

//TRUE COPY// P.A. TO JUDGE rs.

K. VINOD CHANDRAN, J.

===================== W.P.(C) No.10994 of 2015 - Y ====================== Dated this the 1st day of April, 2015

J U D G M E N T

Ext.P1 is the revised assessment order passed against the petitioner for the year 2007-08. Against which, petitioner filed Ext.P2 appeal, which is accompanied by Ext.P3 stay petition before the 3rd respondent. Appeal and stay petition are pending before the 3rd respondent. In the meanwhile, coercive proceedings have been initiated. It is in this context, the writ petition has been filed.

2. In the above circumstances, it is directed that the appellate authority, the 3rd respondent herein, shall dispose of Ext.P3 stay application within a period of two months from today and the coercive proceedings, Ext.P4 be stayed until such orders are passed, which order shall

W.P.(C) No.10994 of 2015 - Y determine the matter thereafter. The attachment made of the account of the petitioner shall be released. Writ petition disposed of.

Sd/- K. VINOD CHANDRAN, JUDGE SB // true copy // P.A to Judge