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High Court of KeralaWP(C)/10368/2015disposed of

P.B.Mohammed Dilawar v. The Commercial Tax Officer

2015-03-31Honourable Dr. Justice A.K.Jayasankaran Nambiar5 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR TUESDAY, THE 31ST DAY OF MARCH 2015/10TH CHAITHRA, 1937 WP(C).No. 10368 of 2015 (U) ---------------------------- PETITIONER :

----------------------- P.B.MOHAMMED DILAWAR, M/S. NEW KERALA TIMBERS AND SITHARA PLASTICS, POOVARANY.P.O., PALA, KOTTAYAM DISTRICT.

BY ADVS.SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT(S):

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

1. THE COMMERCIAL TAX OFFICER, PALA-686 575.

2. THE DEPUTY TAHSILDAR, REVENUE RECOVERY OFFICE, TALUK OFFICE, MEENACHIL, PALA-686 575.

BY SR GOVERNMENT PLEADER SMT. SOBHA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 31-03-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

sts

WP(C).NO.10368/2015 APPENDIX PETITIONER'S EXHIBITS:

P1 COPY OF THE RETURN FOR THE YEAR 2005-06 FILED BY THE PETITIONER DATED 15/04/2006.

P1(A) COPY OF THE RETURN FOR THE YEAR 2006-07 FILED BY THE PETITIONER DATED 28/04/2007 P1(B) COPY OF THE RETURN FOR THE YEAR 2007-08 FILED BY THE PETITIONER DATED 28/04/2008 P2 COPY OF THE LETTER FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DATED 04/02/2010 P3 COPY OF THE ORDER ISSUED BY THE 1ST RESPONDENT DATED 21/03/2014. P4 COPY OF THE NOTICE IN FORM NO.1 ISSUED BY THE 2ND RESPONDENT DATED 02/03/2015 P4(A) COPY OF THE NOTICE IN FORM NO.10 ISSUED BY THE 2ND RESPONDENT DATED 02/03/2015 P5 COPY OF THE REPRESENTATION FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT.

RESPONDENT'S EXHIBITS:

NIL /TRUE COPY/ P.A.TO JUDGE sts

A.K.JAYASANKARAN NAMBIAR, J.

................................................. ............................................... Dated this the 31st day of March, 2015

JUDGMENT

The petitioner, who is stated to be entitled to certain amounts by way of refund under the Kerala Value Added Tax Act, 2003, is aggrieved by the steps taken by the respondents to recover the KVAT dues in respect of the subsequent assessment years even before granting the refunds, that he is entitled to. It is stated that, he has preferred Ext.P5 representation before the 1st respondent, narrating the said facts and the same is pending consideration before the said respondent. In the writ petition, the petitioner prays for a direction to the 1st respondent to pass orders on Ext.P5 representation and in the meanwhile to keep the recovery steps in abeyance.

2. I have heard Sri.Harisankar V.Menon, the learned counsel for the petitioner and Smt.Sobha Annamma Eappen, the learned Government Pleader for the respondents.

3. On a consideration of the facts and circumstances of the case and also the submissions made across the Bar, I dispose the writ petition with a direction to the 1st respondent to consider and pass orders on Ext.P5 representation within a period of two

months from the date of receipt of a copy of this judgment, after hearing the petitioner.

The recovery steps pursuant to Exts.P4 and P4(a) shall be kept in abeyance, till such time, as the 1st respondent passes orders, as directed above, and communicates the same to the petitioner. Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE AMV/31/03/