M/S. Sree Vijayalekshmi Silks v. The Inspecting Assistant Commissioner

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR.JUSTICE A.K.JAYASANKARAN NAMBIAR MONDAY, THE 9TH DAY OF MARCH 2015/18TH PHALGUNA, 1936 WP(C).No.7243 of 2015 (E) PETITIONER:

------------------- M/S.SREE VIJAYALEKSHMI SILKS, M.C.ROAD,THIRUVALLA.

BY ADVS.SRI.ANIL D. NAIR SMT.C.S.SULEKHA BEEVI SRI.R.SREEJITH SMT.ROSIE ATHULYA JOSEPH RESPONDENTS:

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

THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES,PATHANAMTHITTA-689645.

2.

THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES,KOLLAM-691001.

3.

THE DEPUTY THAHASILDAR (RR) TALUK OFFICE,THIRUVALLA-689101.

4.

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

BY GOVT. PLEADER SMT.SOBHA ANNAMMA EAPEN.

THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09-03-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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WP(C).No.7243 of 2015 (E) APPENDIX PETITIONER'S EXHIBITS:

EXT.P1:TRUE COPY OF THE ASSESSMENT ORDER DATED 10.12.2014 ISSUED TO THE PETITIONER BY THE FIRST RESPONDENT FOR THE MONTH OF JULY 2014.

EXT.P2:TRUE COPY OF THE ASSESSMENT ORDER DATED 10.12.2014 ISSUED TO THE PETITIONER BY THE FIRST RESPONDENT FOR THE MONTH OF AUGUST 2014.

EXT.P3:TRUE COPY OF THE APPEAL PENDING BEFORE FIRST RESPONDENT FOR THE MONTH OF SPETEMBER, 2014.

EXT.P4:TRUE COPY OF THE APPEAL PENDINGT BEFORE 2ND RESPONDENT FOR THE MONTH OF JULY, 2014.

EXT.P5:TRUE COPY OF THE APPEAL PENDING BEFORE 2ND RESPONDENT FOR THE MONTH OF AUGUST, 2014.

EXT.P6:TRUE COPY OF THE APPEAL PENDING BEFORE 2ND RESPONDENT FOR THE MONTH OF SPETEMBER, 2014.

EXT.P7:TRUE COPY OF THE STAY PETITION FILED ALONG WITH P4 APPEAL BEFORE 2ND RESPONDENT FOR THE MONTH OF JULY 2014. EXT.P8:TRUE COPY OF THE STAY PETITION FILED ALONG WITH P5 APPEAL BEFORE 2ND RESPONDENT FOR THE MONTH OF AUGUST 2014. EXT.P9:TRUE COPY OF THE STAY PETITION FILED ALONG WITH P6 APPEAL BEFORE 2ND RESPONDENT FOR THE MONTH OF SEPTEMBER 2014. EXT.P10:TRUE COPY OF THE RR NOTICE DATED 26.2.2015 ISSUED BY THE 3RD RESPONDENT IN RELATION P1 ASSESSMENT ORDER.

EXT.P11:TRUE COPY OF THE RR NOTICE DATED 26.2.2015 ISSUED BY THE 3RD RESPONDENT IN RELATION P2 ASSESSMENT ORDER.

EXT.P12:TRUE COPY OF THE RR NOTICE DATED 26.2.2015 ISSUED BY THE 3RD RESPONDENT IN RELATION P3 ASSESSMENT ORDER.

RESPONDENT'S EXHIBITS:

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

A.K.JAYASANKARAN NAMBIAR, J.

------------------------------- W.P.(C).NO.7243 OF 2015 (E) Dated this the 9th day of March, 2015

J U D G M E N T

Against Exts.P1 to P3 assessment orders, the petitioner has preferred Exts.P4 to P6 appeals and Exts.P7 to P9 stay petitions before the 2nd respondent. It is the case of the petitioner that even prior to considering the stay petitions, recovery steps are sought to be pursued through Exts.P10 to P12 revenue recovery notices, for recovery of the amounts confirmed by Exts.P1 to P3 assessment orders.

2. I have heard the learned counsel appearing for the petitioner as also the learned Government Pleader appearing 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 Exts.P7 to P9 stay petitions within a period of two

W.P.(C).No.7243/2015 months from the date of receipt of a copy of this judgment, after hearing the petitioner.

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

A.K.JAYASANKARAN NAMBIAR JUDGE prp