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High Court of KeralaWP(C)/2136/2015disposed of

Vinayaraj N v. Intellignce Officer (Ib)

2015-01-21Honourable Dr. Justice A.K.Jayasankaran Nambiar4 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR WEDNESDAY, THE 21ST DAY OF JANUARY 2015/1ST MAGHA, 1936 WP(C).No. 2136 of 2015 (N) --------------------------- PETITIONER(S):

-------------------------- VINAYARAJ N, AGED 44 YEARS ERVIN BUILDERS, PERUMBA, PAYYANNUR, KANNUR DISTRICT.

BY ADVS.SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.K.S.HARIHARAN NAIR SRI.K.UMAMAHESWAR RESPONDENT(S):

----------------------------

1. INTELLIGNCE OFFICER (IB) COMMERCIAL TAXES, MATTANCHERY, ERNAKULAM - 682 002.

2. THE COMMERCIAL TAX OFFICER WORKS CONTRACT, KANNUR. 670 001

3. THE COMMISSIONER, COMMERCIAL TAXES, TAX TOWERS, KARAMANA THIRUVANANTHAPURAM - 695 002.

4. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, KANNUR. 670 001 R BY GOVERNMENT PLEADER SMT.SOBHA ANNAMMA EAPPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21-01-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No. 2136 of 2015 (N) --------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- EXHIBIT-P1-TRUE COPY OF THE PENALTY ORDER DATED 19/08/2014 ISSUED BY THE IST RESPONDENT.

EXHIBIT-P2-TRUE COPY OF THE ORDER DATED 22/08/2014 ISSUED BY THE DEPUTY COMMISSIONER, KANNUR.

EXHIBIT-P3-TRUE COPY OF THE REVISION PETITION FILED AGAINST EXHIBITP2. EXHIBIT-P4-TRUE COPY OF THE STAY PETITION IN EXHIBIT-P3 REVISION. EXHIBIT-P5-TRUE COPY OF THE RR NOTICE DATED 27/09/2014 BY THE 4TH RESPONDENT.

RESPONDENT(S)' EXHIBITS:

NIL --------------------------------------- //TRUE COPY// P.S. TO JUDGE

A.K.JAYASANKARAN NAMBIAR, J.

------------------------------- W.P.(C).NO.2136 OF 2015 (N) ----------------------------------- Dated this the 21st day of January, 2015

J U D G M E N T

Against Ext.P2 penalty order under the KVAT Act, the petitioner preferred Ext.P3 revision and Ext.P4 stay petition before the 3rd respondent. It is the case of the petitioner that even prior to considering the stay petition, recovery steps are sought to be pursued for recovery of the amounts confirmed by Ext.P2 penalty order.

2. Heard Sri.S.Anil Kumar, the learned counsel appearing for the petitioner and Smt.Sobha Annamma Eappen, the learned Government Pleader appearing for the respondents.

3. On a consideration of the facts and circumstances of the case as also the submissions made across the Bar, I dispose the writ petition with the following directions:

1. The 3rd respondent shall consider and pass orders on Ext.P4 stay petition within a period of two months from the date of receipt of a copy of this judgment, after hearing the petitioner.

W.P.(C).No.2136/2015 2.Recovery steps for recovery of amounts confirmed against petitioner pursuant to Ext.P5 notice shall be kept in abeyance till orders are passed by the 3rd respondent as directed above, and communicated to the petitioner.

3. The order to be passed by the 4th respondent shall be a reasoned one adverting to the contentions of the petitioner regarding existence of a prima facie case for a stay of recovery pending disposal of the stay petition. A.K.JAYASANKARAN NAMBIAR JUDGE prp