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High Court of KeralaWP(C)/5624/2015disposed of

P.M.Abdul Jabbar v. Commercial Tax Officer-I

2015-02-23Honourable 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 23RD DAY OF FEBRUARY 2015/4TH PHALGUNA, 1936 WP(C).No.5624 of 2015 (C) ------------------------------------ PETITIONER:

------------------- P.M.ABDUL JABBAR,PROPRIETOR,LAMIYA SILKS, PERINJANAM,THRISSUR DISTRICT.

BY ADVS.SRI.K.N.SREEKUMARAN SRI.P.D.UNNIKKANNAN NAIR RESPONDENTS:

----------------------- 1.

COMMERCIAL TAX OFFICER-I, KODUNGALLUR-680 128.

2.

ASSISTANT COMMISSIONER (APPEALS), COMMERCIAL TAXES,THRISSUR-680 001.

3.

INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES,IRINJALAKUDA,PIN-680 126.

4.

STATE OF KERALA,REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT,GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695 001.

BY GOVT. PLEADER SRI.SUDHEESH KUMAR.

THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23-02-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

pk

WP(C).No.5624 of 2015 (C) ------------------------------------- APPENDIX PETITIONER'S EXHIBITS:

------------------------------------ EXT.P1:TRUE COPY OF THE ASSESSMENT ORDER FOR 2012-13 DTD.29.12.2013 ISSUED BY THE 1ST RESPONDENT.

EXT.P2:TRUE COPY OF THE APPEAL DTD.24.1.2015 AGAINST EXT.P1 FILED BY PETITIONER BEFORE 2ND RESPONDENT ON 30.1.2015. EXT.P2(a):TRUE COPY OF THE STAY APPLICATION FILED IN EXT.P2 APPEAL BEFORE 2ND RESPONDENT ON 30.1.2015.

EXT.P2(b):TRUE COPY OF THE EARLY APPLICATION FILED IN EXT.P2 APPEAL BEFORE 2ND RESPONDENT ON 30.1.2015.

EXT.P3:TRUE COPY OF THE DEMAND NOTICE BEARING NO.A2 2682/2014-15 DTD.16.2.2015 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER. RESPONDENT'S EXHIBITS:

NIL --------------------------------------- //TRUE COPY// P.S.TO JUDGE pk

A.K.JAYASANKARAN NAMBIAR, J.

------------------------------- W.P.(C).NO.5624 OF 2015 (C) ----------------------------------- Dated this the 23rd day of February, 2015

J U D G M E N T

Against Ext.P1 assessment order, the petitioner has preferred Ext.P2 appeal, Ext.P2(a) stay petition and Ext.P2(b) early 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 by Ext.P3 demand notice for recovery of the amounts confirmed by Ext.P1 assessment order.

2. Heard Sri.K.N.Sreekumaran, the learned counsel appearing for the petitioner and Sri.Sudheesh Kumar.S., 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:

1. The 2nd respondent shall consider and pass orders on Ext.P2(a) stay petition within a period of two months from the date of receipt of a copy of this

W.P.(C).No.5624/2015 judgment, after hearing the petitioner.

2.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. A.K.JAYASANKARAN NAMBIAR JUDGE prp