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High Court of KeralaWP(C)/10281/2015disposed of

Tissan.J.Thchankary v. The Deputy Commissioner(Appeals)

2015-03-30Honourable 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 30TH DAY OF MARCH 2015/9TH CHAITHRA, 1937 WP(C).No. 10281 of 2015 (I) ---------------------------- PETITIONER :

------------------ TISSAN.J.THCHANKARY, AGED 52 YEARS, CHAIRMAN, FORT MUNNAR HOTEL, CHINNAKANAL, IDUKKI BY ADVS.SRI.A.A.ZIYAD RAHMAN SRI.LAL K.JOSEPH SRI.V.S.SHIRAZ BAVA SRI.JOSEPH KURIAN VALLAMATTAM RESPONDENTS :

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1. THE DEPUTY COMMISSIONER(APPEALS), DEPARTMENT OF COMMERCIAL TAXES, KOTTAYAM.

2. THE COMMERCIAL TAX OFFICER (WC & LT) DEPARTMENT OF COMMERCIAL TAXES, KOTTAYAM-688011

3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, IDUKKI AT KATTAPANA, IDUKKI DISTRICT - 688011.

R1 TO R3 BY SENIOR GOVERNMENT PLEADER SMT. SOBHA ANNAMMA EAPPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30-03-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

bp

WP(C).No. 10281 of 2015 (I) APPENDIX PETITIONER'S EXHIBITS :

P1:

COPY OF THE ASSESSMENT ORDER DT 7/7/2014 FOR THE YEARS 2008 - 2009. P1(a): COPY OF THE ASSESSMENT ORDER DT 7/7/2014 FOR THE YEARS 2009-2010. P2:

COPY OF THE MEMORANDUM OF APPEAL DT 20/8/2013 FOR THE YEARS 2008-2009.

P2(a): COPY OF THE MEMORANDUM OF APPEAL DT 7/4/2014 FOR THE YEARS 2009-2009-2010 P3:

COPY OF THE STAY PETITION DT 20/8/2013 FOR THE YEARS 2009-2010. P3(a): COPY OF THE STAY PETITION DT 7/4/2014 FOR THE YEARS 2009-2010. P3(b): COPY OF THE DELAY PETITION DT 20/8/2013 FR THE YEARS 2009-2010. P3(c): COPY OF THE DELAY PETITION DT 16/4/2014 FOR THE YEARS 2009-2010. P4:

COPY OF REVENUE RECOVERY NOTICE DT 15/2/2014 FOR THE YEARS 2008-2009.

P4(a): COPY OF THE REVENUE RECOVERY NOTICE DT 24/7/2014 FOR THE YEARS 2009-2010.

RESPONDENT'S EXHIBITS :

NIL.

//TRUE COPY// P.A. TO JUDGE bp

A.K.JAYASANKARAN NAMBIAR, J.

=========================================== W.P.(C). No. 10281 of 2015 ===================================================== Dated this the 30th day of March, 2015

JUDGMENT

The Petitioner is a registered dealer under the Kerala Tax on Luxuries Act, 1976. Against Ext.P1 series of assessment orders passed under the Act, the petitioner preferred Ext.P2 series of appeals, Exts.P3, and P3(a) stay petitions and Exts.P3(b) & P3(c) delay condonation petitions before the 1st respondent. It is the case of the petitioner that even before the consideration of the stay petitions by the 1st respondent, recovery steps have been initiated against him through Ext.P4 series of revenue recovery notices, for recovery of the amounts confirmed against the petitioner by Ext.P1 series of orders.

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 1st respondent to consider and pass orders on Exts.P3, P3(a) stay petitions along with Exts.P3(b) & P3 (c) delay condonation petitions, preferred by the petitioner before

-2W.P.(C). No. 10281 of 2015 him, within a period of two months from the date of receipt of a copy of this judgment, after hearing the petitioner. The recovery steps for recovery of amounts confirmed against the petitioner by Ext.P1 series of assessment orders, shall be kept in abeyance till such time as the 1st respondent passes orders, as directed, in Exts.P3, P3(a) stay petitions and Exts.P3(b) & P3(c) delay condonation petitions and communicates the same to the petitioner.

Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE das