M/S Kattumadom Hardwares v. Commercial Tax Officer
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR THURSDAY, THE 19TH DAY OF MARCH 2015/28TH PHALGUNA, 1936 WP(C).No. 8701 of 2015 (K) --------------------------------------- PETITIONER(S):
--------------------- M/S KATTUMADOM HARDWARES, AGED 40 YEARS IRRITY, KANNUR REPRESENTED BY ITS MANAGING PARTNER ABDUL SHUKOOR. BY ADV. SRI.RAJESH NAMBIAR RESPONDENT(S):
------------------------
1. COMMERCIAL TAX OFFICER KUTHUPARAMBA, PIN-670004
2. VALUE ADDED TAX APPELLATE TRIBUNAL, ADDL BENCH, PALAKKAD, REPRESENTED BY ITS REGISTRAR/SECRETARY, PIN-678002
3. VALUE ADDED TAX APPELLATE TRIBUNAL ADDL. BENCH, KOZHIKODE REPRESENTED BY ITS REGISTAR/SECRETARY.
PIN-673701
4. INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, KANNUR.
PIN-670001 BY GOVERNMENT PLEADER SMT. SOBHA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19-03-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: MJS
WP(C).No. 8701 of 2015 (K) -------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- P1 - TRUE COPY OFTHE ASESSMENT ORDER DT. 31.12.10. P2 - TRUE COPY OF THE ORDER OF THE DY COMMISSIONER (APPEALS) KOZHIKODE DT. 02.7.11.
P3 - TRUE COPY OF THE APPEAL MEMORANDUM PENDING BEFORE THE 4TH RESPONDENT.
P4 - TRUECOPY OF THE REVISED ASSESSEMENT ORDER.
P5 - TRUE COPY OF THE REVENUE RECOVERY NOTICE DT. 09.6.14. P6 - TRUE COPY OF THE AFFIDAVIT AND STAY PETITION FILED BEFORE THE 2ND RESPONDENT.
P7 - TRUE COPY OF THE JUDGMENT OF THIS HON'BLE COURT DT. 09.7.14 IN WPC 17488/14.
P8 - TRUE COPY OF THE ORDER DT. 18.9.14 IN EXT. P7 STAY PETITION. RESPONDENT(S)' EXHIBITS --------------------------------------- NIL //TRUE COPY// P.S. TO JUDGE
A.K.JAYASANKARAN NAMBIAR, J.
................................................. W.P.(C) No. 8701 of 2015 (K) ............................................... Dated this the 19th day of March, 2015
JUDGMENT
The challenge in the writ petition is against Ext.P8 order of the 2nd respondent Tribunal, dismissing the stay application preferred by the petitioner, seeking stay pending disposal of the appeal preferred by the petitioner before the said Tribunal.
2. The case of the petitioner in the writ petition is that, while passing Ext.P8 order, the 2nd respondent Tribunal did not consider the prima facie case of the petitioner on merits and further, proceeded on a mistaken assumption of facts, to hold that the petitioner had not indicated the tax amounts that had been confirmed against him by the authorities below, the recovery of which, he was seeking to prevent through the filing of the said petition. It is the case of the petitioner, therefore, that in passing Ext.P8 order, the Tribunal did not exercise its discretion validly.
3. I have heard Sri.Rajesh Nambiar, the learned counsel for the petitioner and Smt.Sobha Annamma Eappen, the learned Government Pleader for the respondents.
4. On a consideration of the facts and circumstances of the case and
W.P.(C) No. 8701 of 2015 (K) submissions made across the Bar, and taking note of Ext.P4 modified order of assessment passed by the 1st respondent, I feel that the ends of justice would be met, if a direction is given to the 3rd respondent Tribunal, before which the appeal filed by the petitioner is now stated to have been transferred, to consider Ext.P3 appeal filed by the petitioner on merits, after hearing the petitioner, within a period of four months from the date of receipt of a copy of this judgment.
5. I make it clear that, if the petitioner pays an amount of Rs.75,000/- (Rupees Seventy five thousand only) to the 4th respondent, on or before 20.04.2015, recovery steps for recovery of any amounts confirmed against the petitioner, pursuant to Ext.P4 modified assessment order and Ext.P5 revenue recovery notice, shall be kept in abeyance, till such time as orders are passed by the 3rd respondent Tribunal, as directed, and communicated to the petitioner.
Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE AMV/20/03/