TMI Blog2014 (8) TMI 295X X X X Extracts X X X X X X X X Extracts X X X X ..... on, the respondent has issued the impugned notice calling upon the petitioner to pay the penalty amount, which is sought to be assailed by the petitioner by filing a revision petition. In the decision of this Court rendered in the case of Lakshmi Machine Works Ltd., vs. Deputy Commisisoner reported in (2007 (11) TMI 552 - MADRAS HIGH COURT) it was held that coercive steps shall not be taken for recovery of dues before the expiry of the appeal period and recourse taken by the assessing officer to recover arrears in such a hasty manner, even without giving adequate time to the petitioner to prefer an appeal, is arbitrary - Decided in favour of assessee. - Writ Petition No. 15373 of 2014 and M.P. No. 1 of 2014 - - - Dated:- 13-6-2014 - B. R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ainst the same, the petitoner approached this Court and filed WP No. 17997 of 2013 and by order dated 02.07.2013, this Court directed the petitioner to pay the entire tax amount and the recovery notice alone was ordered to be kept in abeyance till 12.08.2013 to enable the petitioner to obtain interim orders from the second appellate authority. The petitioner therefore paid the entire tax amount and filed T.A. No. 25 of 2013 along with a petition for interim stay in T.P. No. 9 of 2013 before the second appellate authority/Tribunal. The Tribunal, by order dated 19.08.2013 directed the petitioner to remit 25% of the disputed penalty. The petitioner filed a petition for modification and considering the same, the Tribunal, by order dated 19.08.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal, is arbitrary. Relying on the above decision, the learned counsel for the petitioner prayed this Court for allowing the writ petition. 4. The learned Additional Government Pleader for the respondent would contend that the petitioner's attempt to assail the assessment order was negatived by the first appellate authority as well as the second appellate authority and only thereafter, the impugned notice was issued to the petitioner. The respondent is therefore justified in issuing the impugned notice as a measure of adherence to principles of natural justice and prayed for dismissal of the writ petition. 5. I heard the counsel for the petitioner as well as the learned Additional Government Pleader. Admittedly, the second appea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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