High Court of KeralaWP(C)/7849/2015disposed of

P.A.Subair v. Commercial Tax Officer

2015-03-12Honourable 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 12TH DAY OF MARCH 2015/21ST PHALGUNA, 1936 WP(C).No. 7849 of 2015 (E) --------------------------- PETITIONER :

----------------------- P.A.SUBAIR, PROPRIETOR, CREATIVE PLY BOARDS, KOOVAPADY, PERUMBAVOOR.

BY ADVS.SRI.K.M.FIROZ SMT.M.SHAJNA SRI.S.KANNAN RESPONDENT(S):

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

1. COMMERCIAL TAX OFFICER, COMMERCIAL TAXES, 1ST CIRCLE, PRUMBAVOOR- 683 542.

2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES DEPARTMENT, ERNAKULAM- 682 015.

3. THE ASSISTANT COMMISSIONER (APPEALS), COMMERCIAL TAXES DEPARTMENT, SALES TAX COMPLEX, ERNAKULAM- 682 015.

4. INSPECTING ASST. COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, MUVATTUPUZHA,PIN- 683 572.

R1 TO R4 BY SR GOVERNMENT PLEADER SMT. SOBHA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12-03-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

sts

WP(C).No. 7849 of 2015 (E) ---------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- EXHIBIT-P1:

A TRUE COPY OF THE ASSESSMENT ORDER DATED 20.3.2014 FOR THE YEAR 2008-09 ALONG WITH DEMAND NOTICE ISSUED BY THE 1ST RESPONDENT.

EXHIBIT-P2:

A TRUE COPY OF THE APPEAL DTD. 24.4.2014 AGAINST THE ASSESSMENT ORDER FOR THE YEAR 2008-09 FILED BEFORE THE 2ND RESPONDENT AND PENDING BEFORE THE 3RD RESPONDENT. EXHIBIT-P3:

A TRUE COPY OF THE STAY PETITION DTD. 24.4.2014 FOR THE YEAR 2008-09 FILED BEFORE THE 2ND RESPONDENT AND PENDING BEFORE THE 3RD RESPONDENT.

RESPONDENT(S)' EXHIBITS:

NIL ----------------------------------------- /TRUE COPY/ P.A.TO.JUDGE sts

A.K.JAYASANKARAN NAMBIAR, J.

................................................. ............................................... Dated this the 12th day of March, 2015

JUDGMENT

The petitioner is a registered dealer under the Central Sales Tax Act, 1956. Against Ext.P1 assessment order for the assessment year 2008 - 2009, 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 a consideration of the stay petition by the 2nd respondent, recovery steps are sought to be pursued for recovery of the amounts confirmed by Ext.P1 assessment order.

2. I have heard Sri.Firoz K.M., learned counsel appearing for petitioner and Smt.Sobha Annamma Eappen, learned Government Pleader for the respondents.

3. On a consideration of the facts and circumstances of the case and the submissions made across the Bar, I dispose the writ petition with a direction to the 2nd respondent to consider and pass orders on Ext.P3 stay petition, preferred by the petitioner before him, within a period of two months from the date of receipt of a copy of this judgment, after hearing the petitioner. The order to be passed by the 2nd respondent shall contain reasons for the decision arrived at by him.

Recovery steps, pursuant to Ext.P1 assessment order shall be kept in abeyance till such time as the 2nd respondent passes orders, as directed, in Ext.P3 stay petition, and communicates the same to the petitioner.

Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE AMV/13/03/