F.A.Traders v. Commercial Tax Officer
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR MONDAY, THE 23RD DAY OF MARCH 2015/2ND CHAITHRA, 1937 WP(C).No. 9215 of 2015 (B) -------------------------------------- PETITIONER(S):
---------------------- F.A.TRADERS, GOPAL STREET, KANNUR-1, REPRESENTED BY MANAGING PARTNER, MUHAMMED FAYAD.
BY ADVS.SRI.K.N.SREEKUMARAN SRI.P.D.UNNIKKANNAN NAIR RESPONDENT(S):
------------------------- 1.
COMMERCIAL TAX OFFICER, I CIRCLE, KANNUR-670700. 2.
INTELLIGENCE OFFICER (IB), COMMERCIAL TAXES, KANNUR-670700.
3.
DEPUTY COMMISSIONER, COMMERCIAL TAXES, KANNUR-670700.
4.
INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, KANNUR-670700.
BY GOVERNMENT PLEADER SMT.SOBHA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23-03-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
PJ
WP(C).No. 9215 of 2015 (B) -------------------------------------- APPENDIX PETITIONERS' EXHIBITS ----------------------------------- P1:
COPY OF THE PENALTY ORDER DATED 12/1/15 FOR 2013-14 ISSUED BY THE R2 P2:
COPY OF THE REVISION PETITION FILED AGAINST EXT.P1 BEFORE THE R3 ON 16/2/15 BY PETITIONER P2(A): COPY OF THE STAY PETITION FILED IN EXT.P2 REVISION. P3:
COPY OF THE DEMAND NOTICE IN FORM NO.I HAVING NO.B4 917/15 RRC 211/14-15 DATED 10/3/2015 OF THE R4 P4:
COPY OF THE ASSESSMENT ORDER DATED 27/10/14 FOR 2013-14 ISSUED BY THE ASSISTANT COMMISSIONER SPL.CIRCLE-I, ERNAKULAM TO M/S.3 F.INDUSTRIES, ERNAKULAM.
RESPONDENTS' EXHIBITS -------------------------------------- NIL.
/ TRUE COPY / P.S. TO JUDGE PJ
A.K.JAYASANKARAN NAMBIAR, J.
=========================================== W.P.(C). No. 9215 of 2015 ===================================================== Dated this the 23rd day of March, 2015
JUDGMENT
The Petitioner is a registered dealer under the Kerala Value Added Tax Act, 2003, hereinafter referred to as 'KVAT Act'. Against Ext.P1 order of penalty passed under the KVAT Act, the petitioner preferred Ext.P2 revision and Ext.P2(a) stay petition before the 3rd respondent. Ext.P3 is the demand notice issued to the petitioner. The grievance of the petitioner is that even before considering the stay petition, the respondents are taking steps to recover the amounts confirmed against the petitioner by Ext.P1 order.
2.
I have heard the learned counsel appearing for the petitioner as also the learned Government Pleader appearing 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 3rd respondent to consider and pass orders on Ext.P2(a) 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 recovery
-2W.P.(C). No. 9215 of 2015 steps for recovery of amounts confirmed against the petitioner by Ext.P1 order, shall be kept in abeyance till such time as the 3rd respondent passes orders, as directed, in Ext.P2(a) stay petition and communicates the same to the petitioner.
It is made clear that the respondents shall also restore the electronic facility to the petitioner during the period,for which the stay granted in this judgment is in operation. Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE das