M/S. Metso Minerals India (P) Ltd. v. Intelligence Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR.JUSTICE A.K.JAYASANKARAN NAMBIAR TUESDAY, THE 10TH DAY OF MARCH 2015/19TH PHALGUNA, 1936 WP(C).No.7617 of 2015 (B) -------------------------------------- PETITIONER:

------------------- M/S.METSO MINERALS INDIA (P) LTD., IST FLOOR,BUILDING NO.10,TOWER A, DLF CYBER CITY,PHASE II,GURGOAN-122002, HARYANA,INDIA,REPRESENTED BY RAKESH KUMAR THAKUR, MANAGING DIRECTOR.

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

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

INTELLIGENCE OFFICER,SQUAD NO.III, DEPARTMENT OF COMMERCIAL TAXES, THRISSUR-680001.

2.

KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, SALES TAX COMPLEX,THEVARA,ERNAKULAM-682015.

3.

COMMERCIAL TAX OFFICER, CHALAKUDY,THRISSUR DISTRICT-680001.

BY GOVERNMENT PLEADER SMT.SOBHA ANNAMMA EAPEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10-03-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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WP(C).No.7617 of 2015 (B) ------------------------------------- APPENDIX PETITIONER'S EXHIBITS:

------------------------------------ EXHIBTI P1:COPY OF ORDER ISSUED BY THE IST RESPONDENT DATED 31.10.2008.

EXHIBIT P2:COPY OF ORDER ISSUED BY THE DEPUTY COMMISSIONER (APPEALS), ERNAKULAM DATED 29.5.2013.

EXHIBIT P3:COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 7.10.2013.

EXHIBIT P4:COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 7.10.2013.

EXHIBIT P5:COPY OF ORDER ISSUED BY THE 2ND RESPONDENT DATED 2.12.2013.

EXHIBIT P6:COPY OF ORDER ISSUED BY THE 2ND RESPONDENT DATED 31.3.2014.

EXHIBIT P7:COPY OF PETITIN FILED BY THE PETITIONER BEFOR ETHE 2ND RESPONDENT DATED 4.11.2014.

EXHIBIT P8:COPY OF NOTICE ISSUED BY THE 3RD RESPONDENT DATED 24.2.2015.

RESPONDENT'S EXHIBITS:

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

A.K.JAYASANKARAN NAMBIAR, J.

------------------------------- W.P.(C).NO.7617 OF 2015 (B) ----------------------------------- Dated this the 10th day of March, 2015

J U D G M E N T

The limited prayer of the petitioner in the writ petition is for a direction to the 2nd respondent Tribunal to consider and pass orders on Ext.P7 petition, filed by the petitioner before it, for extension of the stay already granted by the Tribunal. The apprehension of the petitioner is that, even before the stay petition is taken up by the Tribunal, the respondents will initiate proceedings for recovery of the amounts confirmed against the petitioner by the penalty orders.

2. I have heard the learned counsel appearing for the petitioner as also the learned Government Pleader appearing for the respondents.

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 a direction to the 2nd respondent Tribunal to consider and pass orders on Ext.P7 application within a period of three weeks from the

W.P.(C).No.7617/2015 date of receipt of a copy of this judgment. It make it clear that coercive steps for recovery of any amounts confirmed against the petitioner by the penalty orders in question, shall not be pursued till such time as the 2nd respondent Tribunal passes orders as directed in this judgment, and communicates the same to the petitioner. A.K.JAYASANKARAN NAMBIAR JUDGE prp