T.K.Shoukathali vs. The State Tax Officer-1
Held
The Court directed the appellate authority to consider the interlocutory applications, including delay condonation petitions, at the earliest and pass orders within one month. Coercive steps were to be deferred until these applications were decided.
Facts
The petitioner filed statutory appeals with delay condonation and stay petitions before the appellate authority. The petitioner alleged that coercive steps were being taken by the respondent authority before the interlocutory applications were considered.
Key Issues
Whether coercive steps can be taken before the appellate authority decides on delay condonation and stay petitions? Whether the appellate authority should expedite the decision on interlocutory applications?
Sections Cited
None
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
JUDGMENT The petitioner, an assessee on the rolls of the 1st respondent, has been facing the proceedings for the assessment years 2012-13 to 2015-16. It filed Ext.P2 series of statutory appeals along with stay petitions, besides delay condonation petitions. The delay is said to be only 11 days. The petitioner complains that before the appellate forum could consider its interlocutory applications, the respondent authority is taking coercive steps.
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