High Court of KeralaWP(C)/4177/2015disposed of

M/S. Eram Motors Private Limited v. The Commercial Tax Officer (Enquiry)

2015-02-10Honourable Dr. Justice A.K.Jayasankaran Nambiar4 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR TUESDAY, THE 10TH DAY OF FEBRUARY 2015/21ST MAGHA, 1936 WP(C).No. 4177 of 2015 (V) -------------------------------------- PETITIONER(S):

---------------------- M/S. ERAM MOTORS PRIVATE LIMITED, (FORMERLY ITL MOTORS PVT. LTD), 11/31, (7) IIND FLOOR, CHOICE TOWERS, G.B.ROAD PALAKKAD, REPRESENTED BY ITS DIRECTOR SAKKEER HUSSAIN.

BY ADVS.SRI.N.MURALEEDHARAN NAIR SRI.V.K.SHAMUSUDHEEN RESPONDENT(S):

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

1. THE COMMERCIAL TAX OFFICER (ENQUIRY) OFFICE OF THE DEPUTY COMMISSIONER, COMMERCIAL TAXES PALAKKAD-678 001.

2. THE ASSISTANT COMMISSIONER (APPEALS) DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD-678 001.

BY GOVERNMENT PLEADER SMT.SOBHA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10-02-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No. 4177 of 2015 (V) -------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- EXT.P1.

TRUE COPY OF THE PENALTY ORDER NO.E-2011/11-12/WLR PASSED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12 DATED 30/7/2012. EXT.P2.

TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 9/12/2013.

EXT.P3.

TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 2/2/2015.

EXT.P4.

TRUE COPY OF THE DEMAND NOTICE IN FORM NO.12 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12 DATED 13/1/2015. RESPONDENT(S)' EXHIBITS --------------------------------------- NIL.

/ TRUE COPY / P.S. TO JUDGE PJ

A.K.JAYASANKARAN NAMBIAR, J.

................................................. W.P.(C) No.4177 of 2015 (V) ............................................... Dated this the 10th day of February, 2015

JUDGMENT

Against Ext.P1 penalty order issued under the Kerala Value Added Tax Act, 2003 for the assessment year 2011 - 2012, the petitioner preferred Ext.P2 appeal along with Ext.P3 stay petition before the 2nd respondent. It is the case of the petitioner that even before the consideration of the stay petition by the 2nd respondent, recovery steps have been initiated against him through Ext.P4 demand notice, for recovery of the amounts confirmed in the assessment order.

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

3. Considering the fact that, the petitioner has already paid 1/3rd of the penalty amount, confirmed against him by Ext.P1 order before the authorities, I dispose the writ petition with a direction to the 2nd respondent to consider and pass orders on Ext.P2 appeal, preferred 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.

W.P.(C) No.4177 of 2015 (V) Coercive steps pursuant to Ext.P4 demand notice shall be kept in abeyance till such time as the 2nd respondent passes orders, as directed, in Ext.P2 appeal, and communicates the same to the petitioner.

Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE AMV/10/02/