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2020 (3) TMI 1095

..... f deadly corona virus is very precarious and sensitive, as the lawyers and the staff rendering assistance to this Court and the Judges are vulnerable, thus in order to prevent such rampant of spread by taking preventive measures, I deem it appropriate to issue general directions to the departments concerned like the banks, financial institutions, Income tax authorities, authorities dealing with the erstwhile KVAT, GST, recovery of tax on motor vehicles and building tax to defer the recovery proceedings or coercive measures till 06.04.2020. In order to overcome the apprehension that this general order may cause impediment or hindrance to persons who are willing to opt for the Amnesty Scheme, it is made clear that this order will not be an im .....

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..... the appeals before statutory authorities and recovery of dues of income tax, Kerala Value Added Tax, General Sales Tax, recovery of tax on vehicles under the Kerala Motor Vehicles Taxation Act, 1976, the recovery of Property Tax under Kerala Building Tax Act, 1975, Municipal/Corporation Tax including notices issued under the provisions of Revenue Recovery Act, 1968 and proceedings under Section 194N of the Income Tax Act. 2. The entire world is facing the threat of CORONA virus named by World Health Organization as Covid-19 and pandemic. There have been a large number of cases in India, including in the State of Kerala, majority of detection is being reported in the newspapers and on news channels as well. Even the President of the Indian M .....

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..... s/through counsel are coming forward with a proposal of regularising the account but in many cases it is not so and the parties are relegated to avail the remedy under Section 17 of the SARFAESI Act. Similarly, in matters pertaining to Income Tax, in many cases after the passing of the assessment order are at the stage of first appeal or second appeal, despite filing of the interim applications, the recovery notices are being issued impelling the litigants to approach this court for issuance of direction to the authorities to take the application for interim stay out of turn as appeals are taken seniority-wise. On notices under section 194N of Income Tax Act introduced with effect from 1st September, 2019 mandating Banking Societies to dedu .....

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..... to this Court and the Judges are vulnerable, thus in order to prevent such rampant of spread by taking preventive measures, I deem it appropriate to issue general directions to the departments concerned like the banks, financial institutions, Income tax authorities, authorities dealing with the erstwhile KVAT, GST, recovery of tax on motor vehicles and building tax to defer the recovery proceedings or coercive measures till 06.04.2020. 9. In order to overcome the apprehension that this general order may cause impediment or hindrance to persons who are willing to opt for the Amnesty Scheme, it is made clear that this order will not be an impediment for any of such defaulters to avail the Amnesty scheme as and when such scheme is promulgated .....

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..... desire, they can always move an application for release of the goods by furnishing Bank Guarantees which shall not be encashed even if the adjudication proceedings are culminated such time the period specified for filing appeal under Section 107 has not lapsed. 14. The adjudicating authorities already seized of the proceedings and communicated for appearance on a particular date there is likelihood of the party may be handicapped in not approaching on a fixed date in view of the present situation. In such circumstance, the adjudicating authorities are directed not to pass any adverse order till 06.04.2020. This order is being passed in view of the fact that the number of cases being filed in this roster are increasing day by day, today it i .....

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