High Court of KeralaWP(C)/9720/2015disposed of

Shaji G v. The Commercial Tax Officer - I Tirurangadi

2015-04-06Honourable Dr. Justice A.K.Jayasankaran Nambiar4 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR MONDAY, THE 6TH DAY OF APRIL 2015/16TH CHAITHRA, 1937 WP(C).No. 9720 of 2015 (L) --------------------------- PETITIONER:

------------------- SHAJI O, PROPRIETOR, NEJIL PHARMACEUTICAL DISTRIBUTORS, PARAPPANANGADI, MALAPPURAM DISTRICT.

BY ADV. SRI.K.K.MOHAMED RAVUF RESPONDENT(S):

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

1. THE COMMERCIAL TAX OFFICER - I, TIRURANGADI, MALAPPURAM DISTRICT - 676 306.

2. THE DEPUTY COMMISSIONER (APPEALS), ERNAKULAM - 682035.

3. THE DEPUTY TAHSILDAR (RR), TIRURANGADI TALUK, MALAPPURAM DISTRICT - 676 306.

BY GOVERNMENT PLEADER SMT.SOBHA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06-04-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

mbr/

WP(C).No. 9720 of 2015 (L) ------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS:

------------------------------------- P1- TRUE COPY OF THE ASSESSMENT ORDER FOR ASSESSMENT YEAR 2011-12 ISSUED BY THE 1ST RESPONDENT.

P2TRUE COPY OF THE APPEAL MEMORANDUM DATED 15.3.2014 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.

P3TRUE COPY OF THE STAY PETITION DATED 15.3.2014 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.

P4TRUE COPY OF THE DELAY CONDONATION PETITION DATED 15.3.2014 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.

P5TRUE COPY OF THE REVENUE RECOVERY NOTICES DATED 20.2.2014 ISSUED BY THE 3RD RESPONDENT.

P6TRUE COPY OF THE JUDGMENT DATED 20.3.2014 IN WP(C) NO.8122/2014 OF THIS HONOURABLE COURT.

P7TRUE COPY OF THE ORDER DATED 10.12.2014 OF THE 2ND RESPONDENT. P8TRUE COPY OF THE DEMAND DRAFT.

RESPONDENT(S)' EXHIBITS:

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

A.K.JAYASANKARAN NAMBIAR, J.

................................................. W.P.(C) No. 9720 of 2015 (L) ............................................... Dated this the 6th day of April, 2015

JUDGMENT

The grievance of the petitioner in the writ petition is that, while pursuant to Ext.P7 order that was passed by the 2nd respondent in a stay petition filed along with an appeal against the assessment order under the Kerala Value Added Tax Act, 2003, he was required to pay 30% of the amounts confirmed against him by the assessment order, as a condition for the grant of stay by the 2nd respondent, and he had, pursuant to revenue recovery proceedings initiated against him, approached the 1st respondent with the amounts directed to be deposited under Ext.P7, the 1st respondent refused to accept the same stating that the matter had already been referred to the 3rd respondent under the Kerala Revenue Recovery Act, 1968.

2. It is the case of the petitioner that, thereafter, he approached the 3rd respondent with the said amount, when he was told that the 3rd respondent also could not accept the said amount, except with the permission of the 1st respondent. Thus, the grievance of the petitioner is that, while he wants to comply with the conditions in Ext.P7 order, the respondents are not letting him comply with the said directions.

3. I have heard Sri.K.K.Mohamed Ravuf, the learned counsel for the petitioner and Smt.Sobha Annamma Eappen, the learned Government Pleader for the respondents.

W.P.(C) No. 9720 of 2015 (L)

4. On a consideration of the facts and circumstances of the case and also the submissions made across the Bar, and in particular the submission of the learned Government Pleader on instructions that, the petitioner can make the payment of 30% of the demand confirmed against him by assessment order in question, pursuant to Ext.P7 order, before the 1st respondent, I dispose the writ petition with a direction to the 1st respondent to accept Ext.P8 demand draft offered by the petitioner, for the aforesaid amount, in favour of the 1st respondent, and to treat the same as compliance by the pettioner with the requirement of payment of 30% of the demand as contemplated in Ext.P7 order.

5. I make it clear that, the petitioner will also have to comply with the other directions in Ext.P7 order for the purposes of the stay contemplated in the said order to be effective. On the petitioner furnishing the demand draft to the 1st respondent immediately, the 1st respondent shall accept the same and issue a receipt to the petitioner for the same forthwith. The petitioner shall comply with the requirement of furnishing security as contemplated in Ext.P7 order within a period of two weeks from the date of receipt of a copy of this judgment.

Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE AMV/06/04/