High Court of KeralaWP(C)/3965/2015disposed of

O.M.Rafi v. The Addl.Commissioner,Kozhikode

2015-02-09Honourable Dr. Justice A.K.Jayasankaran Nambiar4 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR MONDAY, THE 9TH DAY OF FEBRUARY 2015/20TH MAGHA, 1936 WP(C).No. 3965 of 2015 (U) --------------------------- PETITIONER:

------------------- O.M.RAFI, ORUVIL HOUSE, KUMBIDI, PALAKKAD DISTRICT, PIN: 679553.

BY ADVS.SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT(S):

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

1. THE ADDITIONAL COMMISSIONER, OFFICE OF THE COMMISSIONER OF CENTRAL EXCISE, CUSTOMS AND SERVICE TAX, CALICUT COMMISSIONERATE, C.R.BUILDINGS, MANANCHIRA, KOZHIKODE -1.

2. COMMISSIONER OF CENTRAL EXCISE, CUSTOMS AND SERVICE TAXES (APPEALS), C.R.BUILDINGS, I.S.PRESS ROAD, KOCHI-18.

3. SUPERINTENDENT, CENTRAL EXCISE, SERVICE TAX RANGE, J.R.J. COMPLEX, OTTAPPALAM, PALAKKAD - 679101.

BY SRI.THOMAS MATHEW NELLIMOOTTIL, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09-02-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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WP(C).No. 3965 of 2015 (U) ------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS:

------------------------------------- EXT. P1:

COPY OF ORDER ISSUED BY THE 1ST RESPONDENT DATED 19.1.2010.

EXT. P2:

COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 8.3.2010.

EXT. P3:

COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 8.3.2010.

EXT. P4:

COPY OF ACKNOWLEDGEMENT RECEIVED FROM THE 2ND RESPONDENT DATED 19.3.2010.

EXT. P5:

COPY OF CERTIFICATE ISSUED BY THE SECRETARY ANAKKARA GRAMA PANCHAYATH, KUMBIDI DATED 3.2.2010.

EXT. P6:

COPY OF CERTIFICATE ISSUED BY THE SECRETARY ANAKKARA GRAMA PANCHAYATH, KUMBIDI DATED 23.2.2010.

EXT. P7:

COPY OF LETTER ISSUED BY THE 3RD RESPONDENT DATED 22.1.2015.

RESPONDENT(S)' EXHIBITS:

- NIL ---------------------------------------- /TRUE COPY/ P.A. TO JUDGE mbr/

A.K.JAYASANKARAN NAMBIAR, J.

................................................. W.P.(C) No. 3965 of 2015 (U) ............................................... Dated this the 9th day of February, 2015

JUDGMENT

Against Ext.P1 order passed under the Finance Act, 1994, as amended, the petitioner preferred Ext.P2 appeal along with Ext.P3 stay petition before the 2nd respondent. The grievance of the petitioner that even prior to consideration of the stay petition by the 2nd respondent, recovery steps have been taken for recovery of the amounts confirmed against the petitioner by Ext.P1 order.

2. I have heard Sri.Harisankar V.Menon, learend counsel for the petitioner and Sri.Tojan J.Vathikulam, learned Standing counsel for the respondents.

3. On a consideration of the facts and circumstances of the case and the submissions made across the Bar, I direct the 2nd respondent to consider and pass orders on Ext.P2 appeal filed by the petitioner before him, within a period of three months from the date of receipt of a copy of this judgment, after hearing the petitioner. The order to be passed by the 2nd respondent shall contain reasons for the decision arrived at by him.

4. Coercive steps for recovery of any amounts confirmed against the

W.P.(C) No. 3965 of 2015 (U) petitioner by Ext.P1 order shall be kept in abeyance till such time as the 2nd respondent passes orders in the appeal, as directed, and communicates the same to the petitioner.

Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE AMV/09/02/