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High Court of KeralaWP(C)/7971/2015disposed of

M/S. Shalom Wood Magic v. Commercial Tax Officer

2015-03-13Honourable Dr. Justice A.K.Jayasankaran Nambiar5 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 13TH DAY OF MARCH 2015/22ND PHALGUNA, 1936 WP(C).No. 7971 of 2015 (V) --------------------------- PETITIONER :

------------------------ M/S. SHALOM WOOD MAGIC, STADIUM BYE PASS ROAD, PALAKKAD, REPRESENTED BY ITS MANAGING PARTNER, JOSEPH.G.P.

BY ADVS.SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT(S):

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

1. COMMERCIAL TAX OFFICER, SECOND CIRCLE, PALAKKAD-678 001

2. THE ASST. COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD-678 001 R1 & R2 BY SR GOVERNMENT PLEADER SMT. SOBHA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13-03-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

sts

WP(C).NO.7971/2015 APPENDIX PETITIONER'S EXHIBITS:

P1 COPY OF THE ORDER ISSUED BY THE 1ST RESPONDENT DATED 27/05/2014 P1(A) COPY OF THE ORDER ISSUED BY THE 1ST RESPONDENT DATED 27/05/2014 P2 COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 06/03/2015 P2(A) COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 06/03/2015 P3 COPY OF THE DELAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 05/03/2015.

P3(A) COPY OF THE DELAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 06/03/2015 P4 COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 05/03/2015 P4(A) COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 06/03/2015.

RESPONDENT'S EXHIBITS:

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

A.K.JAYASANKARAN NAMBIAR, J.

................................................. ............................................... Dated this the 13th day of March, 2015

JUDGMENT

Against Ext.P1 series of assessment orders under the Kerala Value Added Tax Act, 2003, and Central Sales Tax Act, respectively, the petitioner has preferred Ext.P2 series of appeals together with Ext.P3 series of delay condonation petitions and Ext.P4 series of 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 for recovery of the amounts confirmed by Ext.P1 series of assessment orders.

2. I have heard Sri.Harisankar V. Menon, 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 series of delay condonation petitions and Ext.P4 series of stay petitions, 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.

Coercive steps for recovery of the amounts confirmed against the petitioner by Ext.P1 series of assessment orders, shall be kept in abeyance till such time as the 2nd respondent passes orders, as directed above, and communicated the same to the petitioner. Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE AMV/13/03/