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High Court of KeralaWP(C)/10808/2015disposed of

M/S. Award Bright Electro Plating Workshop v. The Commercial Tax Officer

2015-04-01Honourable Dr. Justice A.K.Jayasankaran Nambiar5 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR WEDNESDAY, THE 1ST DAY OF APRIL 2015/11TH CHAITHRA, 1937 -------------------------------------------- PETITIONER(S) :

------------------------- M/S. AWARD BRIGHT ELECTRO PLATING WORK, N.H.ROAD, CHIYYARAM, KURIYACHIRA P.O, THRISSUR- 680 006, REPRESENTED BY ITS PARTNER C.S.GIRIJA.

BY ADVS.SRI.P.N.DAMODARAN NAMBOODIRI SMT.K.P.RANI RESPONDENT(S) :

---------------------------- 1.

THE COMMERCIAL TAX OFFICER, IVTH CIRCLE, COMMERCIAL TAXES, THRISSUR DISTRICT- 680 001.

2.

THE ASST. COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, THRISSUR- 680 001.

3.

INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, THRISSUR- 682 001.

BY GOVERNMENT PLEADER SRI.BOBBY JOHN PULIKAPARAMBIL THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01-04-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

Msd.

----------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- EXT.P1:

TRUE COPY OF THE ASSESSMENT ORDER NO.32081475925/2009-10 DATED 31.01.2015 FOR THE YEAR 2009-10 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. EXT.P1(A):

TRUE COPY OF THE ASSESSMENT ORDER NO.32081475925/2010-11 DATED 31.01.2015 FOR THE YEAR 2010-11 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. EXT.P1(B):

TRUE COPY OF THE ASSESSMENT ORDER NO.32081475925/2011-12 DATED 31.01.2015 FOR THE YEAR 2011-12 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. EXT.P1(C):

TRUE COPY OF THE ASSESSMENT ORDER NO.32081475925/2012-13 DATED 31.01.2015 FOR THE YEAR 2012-13 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. EXT.P2:

TRUE COPY OF THE FIRST APPEAL DATED 26.03.2015 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2009-10.

EXT.P2(A):

TRUE COPY OF THE FIRST APPEAL DATED 26.03.2015 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2010-11.

EXT.P2(B):

TRUE COPY OF THE FIRST APPEAL DATED 26.03.2015 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2011-12.

EXT.P2(C):

TRUE COPY OF THE FIRST APPEAL DATED 26.03.2015 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2012-13.

EXT.P3:

TRUE COPY OF THE STAY PETITION DATED 26.03.2015 FOR THE YEAR 2009-10 ISSUED BY THE 2ND RESPONDENT. EXT.P3(A):

TRUE COPY OF THE STAY PETITION DATED 26.03.2015 FOR THE YEAR 2010-11 ISSUED BY THE 2ND RESPONDENT. EXT.P3(B):

TRUE COPY OF THE STAY PETITION DATED 26.03.2015 FOR THE YEAR 2011-12 ISSUED BY THE 2ND RESPONDENT.

----------------------------------------- EXT.P3(C):

TRUE COPY OF THE STAY PETITION DATED 26.03.2015 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR YEAR 2012-13.

RESPONDENT(S)' EXHIBITS ----------------------------------------- NIL //TRUE COPY// P.A.TO JUDGE.

Msd.

A.K.JAYASANKARAN NAMBIAR, J.

=========================================== W.P.(C). No. 10808 of 2015 ===================================================== Dated this the 1st day of April, 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 series of assessment orders passed under the KVAT Act, the petitioner preferred Ext.P2 series of appeals and Ext.P3 series of stay petitions before the 2nd respondent. 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 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 2nd respondent to consider and pass orders on Ext.P3 series of stay petitions, 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 steps for recovery of amounts confirmed against the

-2W.P.(C). No. 10808 of 2015 petitioner by Ext.P1 series of orders, shall be kept in abeyance till such time as the 2nd respondent passes orders, as directed, in Ext.P3 series of stay petitions and communicates the same to the petitioner.

Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE das