High Court of KeralaWP(C)/5188/2015disposed of

Ramshad V.M v. Commercial Tax Officer

2015-02-19Honourable Dr. Justice A.K.Jayasankaran Nambiar5 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR THURSDAY, THE 19TH DAY OF FEBRUARY 2015/30TH MAGHA, 1936 WP(C).No. 5188 of 2015 (W) --------------------------- PETITIONER :

------------------ RAMSHAD V.M., AGED 28 YEARS, M/S. BUSYNUTS AGENCIES, NEAR ST.MARY'S CHURCH, PERUMANOOR ROAD, CHALISSERY, PATTAMBI, PALAKKAD - 679 536.

BY ADVS.SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS :

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

1. COMMERCIAL TAX OFFICER, PATTAMBI - 678 121.

2. DEPUTY COMMISSIONER (APPEALS) DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD - 678 001. R1 & R2 BY GOVERNMENT PLEADER SRI. SYAM KUMAR S. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19-02-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No. 5188 of 2015 (W) --------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- P1:

COPY OF ORDER ISSUED BY THE 1ST RESPONDENT DT. 11.12.14. P2:

COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DT. 18.12.14.

P3:

COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DT. 18.12.14 RESPONDENT(S)' EXHIBITS :

NIL.

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

A.K.JAYASANKARAN NAMBIAR, J.

........................................................ ......................................................... Dated this the 19th day of February, 2015

J U D G M E N T

Against Ext.P1 assessment order under the Kerala Value Added Tax Act, the petitioner has preferred Ext.P2 appeal and Ext.P3 stay petition before the 2nd 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.P1 order.

2. Heard Sri.Harisankar V.Menon, the learned counsel for the petitioner and Sri.S.Sudheesh Kumar, the learned Government Pleader 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:

i. The 2nd respondent shall consider and pass orders on Ext.P3 stay petition within a period of two months from the date of receipt of a copy of this judgment, after hearing the petitioner.

ii. Recovery steps for recovery of amounts confirmed against petitioner by Ext.P1 assessment order shall be kept in abeyance till orders are passed by the 2nd respondent as directed above and communicated to the petitioner.

3. The order to be passed by the 2nd 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 appeal/revision.

A.K.JAYASANKARAN NAMBIAR JUDGE mns/