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High Court of KeralaWP(C)/9727/2015disposed of

Noushad S.S. v. State Of Kerala

2015-03-26Honourable Dr. Justice A.K.Jayasankaran Nambiar4 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR THURSDAY, THE 26TH DAY OF MARCH 2015/5TH CHAITHRA, 1937 WP(C).No. 9727 of 2015 (M) --------------------------- PETITIONER:

------------------- NOUSHAD S.S., PROPRIETOR, GOLDEN THREADS FACTORY, PLOT NO.81, 33/241, MAJOR INDUSTRIAL ESTATE, S.KALAMASSERY.

BY ADVS.SRI.C.A.SADASIVAN SRI.JOY P.JOSE SRI.K.N.KRISHNAN NAMBOOTHIRI SRI.C.V.SASI SRI.K.JAYAMOHANAN PILLAI SMT.P.S.SETHULEKSHMY RESPONDENT(S):

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

1. STATE OF KERALA, REPRESENTED BY SECRETARY(TAXES) GOVT. SECRETARIAT, THIRUVANANTHAPURAM - 690 001.

2. DY.COMMISSIONER(APPEALS), COMMERCIAL TAXES, ERNAKULAM - 682 015.

3. COMMERCIAL TAX OFFICER, IST CIRCLE, KALAMASSERY, PIN - 683 104.

4. DEPUTY TAHSILDAR(REVENUE RECOVERY), KANAYANNUR TALUK, ERNAKULAM, PIN - 682 011.

BY GOVERNMENT PLEADER SMT.SOBHA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26-03-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

mbr/

WP(C).No. 9727 of 2015 (M) -------------------------------------- APPENDIX PETITIONER'S EXHIBITS:

----------------------------------- EXHIBIT P1 :

TRUE COPY OF ASSESSMENT ORDER DATED 31.7.2014. EXHIBIT P2 :

TRUE COPY OF THE APPEAL MEMORANDUM FILED IN FORM 30 DATED 9.12.2014.

EXHIBIT P3 :

TRUE COPY OF THE PETITION AND AFFIDAVIT FOR STAY OF COLLECTION FILED DATED 9.12.2014.

EXHIBIT P4 :

TRUE COPY OF THE PETITION AND AFFIDAVIT FOR CONDONATION OF DELAY FILED DATED 9.12.2014.

EXHIBIT P5 :

TRUE COPY OF THE RECOVERY NOTICE ISSUED BY 4TH RESPONDENT DATED 21.1.2015.

EXHIBIT P6 :

TRUE COPY OF THE POSTING NOTICE DATED 10.3.2015 POSTING HEARING ON 19.3.2015 ON PETITION FOR CONDONATION OF DELAY. RESPONDENT'S EXHIBITS:

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

A.K.JAYASANKARAN NAMBIAR, J.

=========================================== W.P.(C). No. 9727 of 2015 ===================================================== Dated this the 26th 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 of assessment order passed under the KVAT Act, the petitioner preferred Ext.P2 appeal, Ext.P3 stay petition and Ext.P4 delay condonation petition before the 2nd respondent. It is the case of the petitioner that even before consideration of the stay petition by the 2nd respondent, recovery steps have been initiated against him through Ext.P5 revenue recovery notice, for recovery of the amounts confirmed in the assessment 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 2nd respondent to consider and pass orders on Ext.P3 stay petition and Ext.P4 delay condonation petition, preferred by the petitioner before him, within a period of two months from the date of receipt of a copy of this judgment,

-2W.P.(C). No. 9727 of 2015 after hearing the petitioner. The recovery steps pursuant to Ext.P5, for recovery of amounts confirmed against the petitioner by Ext.P1 order, shall be kept in abeyance till such time as the 2nd respondent passes orders, as directed, in Ext.P3 stay petition and Ext.P4 delay condonation petition, and communicates the same to the petitioner.

Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE das