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2013 (4) TMI 73 - KERALA HIGH COURTStay - Coercive proceeding for recovery - Directing to deposit a portion of the disputed liability - Held that:- It is very much evident that the only basis for fixing the liability is with reference to the figures referred to by the Intelligence Wing. True, the penalty proceedings and the assessment proceedings are two different lines/streams. But since no other ground is discernible from Ext.P2 for fixing the liability, than the alleged suppression discovered by the Intelligence Wing, this Court finds considerable force in the submission made by petitioner and holds it appropriate to have the appeals preferred by the petitioner considered and disposed of within a reasonable time. The second respondent is directed to consider and pass final orders on Exts.P3 to P5 appeals, on merits, in accordance with law, at the earliest at any rate within two months from the date of receipt of a copy of this judgment. Coercive proceedings pursuant to Exts.P6 and P7 series shall be kept in abeyance till such time, subject to the condition that the petitioner executes and furnishes a security bond before the first respondent with regard to the liability sought to disputed.
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