M/S.Coral Shelters And Builders (P) Ltd v. The Assistant Commissioner (Wc)

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR TUESDAY, THE 27TH DAY OF JANUARY 2015/7TH MAGHA, 1936 WP(C).No. 2606 of 2015 (A) ---------------------------------------- PETITIONER:

--------------------- M/S.CORAL SHELTERS AND BUILDERS (P) LTD, 33/1842, N.H BYEPASS ROAD, VENNALA P.O ERNAKULAM REPRESENTED BY ITS MANAGING DIRECTOR SRI SUNIL K SREEDHAR, AGED 46 YEARS BY ADVS.SMT.INDU SUSAN JACOB SRI.V.K.SHAMUSUDHEEN RESPONDENTS:

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1. THE ASSISTANT COMMISSIONER (WC) COMMERCIAL TAXES, CLASS TOWER OLD RAILWAY STATION ROAD, ERNAKULAM 682 018

2. THE DEPUTY COMMISSIONER9APPEALS) DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM 682 015

3. INSPECTING ASSISTANT COMMISSIONER COMMERCIAL TAXES, ERNAKULAM 682 030 R BY GOVERNMENT PLEADER SMT.SOBHA ANNAMMA EAPPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27-01-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No. 2606 of 2015 (A) APPENDIX PETITIONER'S EXHIBITS:

---------------------------------------- EXT.P1 TRUE COPY OF THE ASSESSMENT ORDER PASSED BY 1ST RESPONDENT FOR THE YEAR 2009-10 DATED 21-10-2014 EXHBIIT P2 TRUE COPY OF THE ASSESSMENT ORDER PASSED BY 1ST RESPONDENT FOR THE YEAR 2012-13 DATED 21-10-2014 EXHIBIT P3 TRUE COPY OF THE APPEAL DATEWD 19-11-2014 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT AGAINST EXT.P1 ORDER EXHIBIT P4 TRUE COPY OF THE APPEAL DATED 19-11-2014 FILED BY THE PETITIONEER BEFORE THE 2ND RESPONDENT AGAINST EXT.P2 ORDER EXHIBIT P5 TRUE COPY OF THE STAY PETITION DATED 19-112014 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT ALONG WITH EXT.P3 APPEAL EXHIBIT P6 TRUE COPY OF THE STAY PETITION DATED 19-112014 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT ALONG WITH EXT.P4 APPEAL EXHBIIT P7 TRUE COPY OF THE DEMAND NOTICE UNDER SECTION 7 OF THE REVENUE RECOVERY ACT ISSUED BY 3RD RESPONDENT FOR THE YEAR 2009-10 EXHBIT P8 TRUE COPY OF THE DEMAND NOTICE UNDER SECTION 7 OF THE REVENUE RECOVERY ACT ISSUED BY THE 3RD RESPONDENT FOR THE YEAR 2012-13 RESPONDENTS' EXHIBITS:

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// TRUE COPY // P.A. TO JUDGE

A.K.JAYASANKARAN NAMBIAR, J.

------------------------------- W.P.(C).NO.2606 OF 2015 (A) ----------------------------------- Dated this the 27th day of January, 2015

J U D G M E N T

Against Ext.P1 and P2 assessment orders passed under the KVAT Act, the petitioner has preferred Exts.P3 and P4 appeals and Exts.P5 and P6 stay petitions before the 2nd respondent. It is the case of the petitioner that, even prior to considering the stay petitions, recovery steps are sought to be pursued by Exts.P7 and P8 revenue recovery notices for recovery of the amounts confirmed by Exts.P1 and P2 assessment orders.

2. I have heard Smt.Indu Susan Jacob, 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 2nd respondent shall consider and pass orders on Exts.P5 and P6 stay petitions within a period of two

W.P.(C).No.2606/2015 months from the date of receipt of a copy of this judgment, after hearing the petitioner.

2.Recovery steps for recovery of amounts by Exts.P7 and P8 revenue recovery notices shall be kept in abeyance till orders are passed by the 2nd respondent as directed above and communicated to the petitioner. Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE jes