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High Court of KeralaWP(C)/4025/2015disposed of

M/S. Anna Aluminium Vessels, Kizhkkambalam, Aluva v. Assistant Commissioner, Commercial Taxes, Special Circle Perumbavoor

2015-02-09Honourable Dr. Justice A.K.Jayasankaran Nambiar5 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 -------------------------------------- PETITIONER(S):

---------------------- M/S. ANNA ALUMINIUM VESSELS, KIZHKKAMBALAM, ALUVA REPRESENTED BY PARTNER MINI BOBY JOSEPH.

BY ADVS.SRI.ANIL D. NAIR SREEJITH R NAIR SULEKHA BEEVI C.S ROSIE ATHULYA JOSEPH RESPONDENT(S):

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

1. ASSISTANT COMMISSIONER, COMMERCIAL TAXES, SPECIAL CIRCLE, PERUMBAVOOR- 683542.

2. THE DEPUTY COMMISSIONER(APPEALS), ERNAKULAM- 682030.

3. INSPECTING ASSISTANT COMMISSIONER COMMERCIAL TAXES, MUVATTUPUZHA-683501.

4. THE STATE OF KERALA, REPRESENTED BY ITS SECRETARY (TAXES) THIRUVANANTHAPURAM- 695001.

BY GOVERNMENT PLEADER SMT.SHOBHA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09-02-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

--------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- EXHIBIT P1: TRUE COPY OF THE ASSESSMENT ORDER DATED 30.10.2014 FOR THE MONTH MAY(2014-15) ISSUED TO THE PETITIONER BY THE FIRST RESPONDENT.

EXHIBIT P2: TRUE COPY OF THE ASSESSMENT ORDER DATED 24.11.2014 FOR THE MONTH JUNE(2014-15) ISSUED TO THE PETITIONER BY THE FIRST RESPONDENT.

EXHIBIT P3: TRUE COPY OF THE ASSESSMENT ORDER DATED 24.11.2014 FOR THE MONTH JULY(2014-15) ISSUED TO THE PETITIONER BY THE FIRST RESPONDENT.

EXHIBIT P4: TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.

EXHIBIT P5: TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.

EXHIBIT P6: TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.

EXHIBIT P7: TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.

EXHIBIT P8: TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.

EXHIBIT P9: TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.

EXHIBIT P10: TRUE COPY OF THE DELAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.

EXHIBIT P11: TRUE COPY OF THE DELAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.

EXHIBIT P12: TRUE COPY OF THE DELAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.

EXHIBIT P13: TRUE COPY OF THE NOTICE DATED 31.01.2015 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER. (MAY) EXHIBIT P14: TRUE COPY OF THE NOTICE DATED 31.01.2015 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER. (JUNE) .....2/-

..2..

--------------------------------------- EXHIBIT P15: TRUE COPY OF THE NOTICE DATED 31.01.2015 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER. (JULY) RESPONDENT(S)' EXHIBITS --------------------------------------- / TRUE COPY / P.S. TO JUDGE

A.K.JAYASANKARAN NAMBIAR, J.

................................................. W.P.(C) No. 4025 of 2015 (C) ............................................... Dated this the 9th day of February, 2015

JUDGMENT

Against Exts.P1 to P3 assessment orders, under the Kerala Value Added Tax Act, 2003, for the assessment year 2014 - 2015, the petitioner has preferred Exts.P4 to P6 appeals along with Ext.P7 to P9 stay petitions and Exts.P10 to P12 delay condonation petitions before the 2nd respondent. It is the case of the petitioner that even prior to considering the stay petitions, Exts.P13 and P15 demand notices have been issued under Section 7 of the Kerala Revenue Recovery Act to the petitioner, threatening recovery action.

2. I have heard Sri.Anil D.Nair learned counsel appearing for petitioner and Smt.Sobha Annamma Eappen, learned Government Pleader for the respondents.

3. On a consideration of the facts and circumstances of the case and the submissions made across the Bar, I dispose the writ petition with a direction to the 2nd respondent to consider and pass orders on Ext.P7 to P9 stay petitions and Exts.P10 to P12 delay condonation petitions, preferred by the petitioner before him, within a period of two months from the date of receipt of a copy of this judgment, after hearing the petitioner. The order to

W.P.(C) No. 4025 of 2015 © be passed by the 2nd respondent shall contain reasons for the decision arrived at by him.

Recovery steps, pursuant to Exts.P13 and P15 demand notices shall be kept in abeyance till such time as the 2nd respondent passes orders, as directed above, and communicates the same to the petitioner.

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