Allowing the petition the Court held that the ,petitioner has exercised on time its statutory remedy of filing an appeal. It appears that it has also filed a stay petition. Procedural fairness demands that the authorities may wait, before taking further steps, until the appellate authority decides on the stay petition. Therefore, the honourable court directed the respondent authority to defer coercive steps until the 4th respondent considers the stay petition and also directed the 4th respondent will dispose of the stay petition expeditiously.( WP(C).No. 40456 of 2018, dt. 12.12.2018) ( AY.2012-13)
Kerala State Co-op Agricultural and Rural Development Bank Ltd. v. ITO ( Ker)(HC),www.itatonline.org
S. 220 : Collection and recovery – Assessee deemed in default -If the assessee has exercised on time its statutory remedy of filing an appeal and also filed a stay petition, procedural fairness demands that the authorities may wait, before taking further steps, until the appellate authority decides on the stay petition.[ S.220(6) ]