High Court of KeralaWP(C)/8454/2015disposed of

M/S. Vlcc Health Care Limited v. The Commercial Tax Officer

2015-03-18Honourable Dr. Justice A.K.Jayasankaran Nambiar4 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR WEDNESDAY, THE 18TH DAY OF MARCH 2015/27TH PHALGUNA, 1936 WP(C).No. 8454 of 2015 (F) --------------------------- PETITIONER :

-------------------------- M/S. VLCC HEALTH CARE LIMITED, 1ST FLOOR, DOOR NO. 37/726 C, LF CHURCH, COMMERCIAL BUILDING, NEAR LF CHURCH, SA ROAD, ERNAKULAM, COCHIN - 20 BY ADVS.SRI.ANIL D. NAIR SRI.R.SREEJITH SMT.C.S.SULEKHA BEEVI SMT.ROSIE ATHULYA JOSEPH RESPONDENTS :

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1. THE COMMERCIAL TAX OFFICER, 2ND CIRCLE, TRIPUNITHURA - 682301.

2. THE DEPUTY COMMISSIONER (APPEALS), ERNAKULAM - 6582015.

3. THE INSPECTING ASST. COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM - 682015.

R1 TO R3 BY SENIOR GOVERNMENT PLEADER SMT. SOBHA ANNAMMA EAPPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18-03-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

A.K.JAYASANKARAN NAMBIAR, J.

............................................................. ............................................................. Dated this the 18th day of March, 2015 J U D G M E N T Against Ext.P1 series of assessment orders, the petitioner has preferred Ext.P2 series of appeals and Ext.P3 series of stay petitions before the 2nd respondent. It is the case of the petitioner that even prior to considering the stay petition by the 2nd respondent, recovery steps have been initiated against him through Ext.P4 series of revenue recovery notices, for recovery of the amounts confirmed by Ext.P1 series of assessment orders.

2. I have heard the learned counsel for the petitioner and also 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:

i. The 2nd respondent shall consider and pass orders on Ext.P3 series of stay petitions within a period of two months from the date of receipt of a copy of this judgment, after hearing the petitioner.

ii. Coercive steps pursuant to Ext.P4 series of notices shall be kept in abeyance till orders are passed by the 2nd respondent as directed above and communicated to the petitioner.

iii. 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 mns