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High Court of KeralaWP(C)/11256/2015disposed of

Padmanabhan Nair v. Commercial Tax Officer

2015-04-07Honourable 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 7TH DAY OF APRIL 2015/17TH CHAITHRA, 1937 WP(C).No. 11256 of 2015 (F) ---------------------------- PETITIONER :

---------------------- PADMAKUMARAN NAIR S/O. DIVAKARA PILLAI AKHIL TRADERS, THEMPAMOODU NEDUMANGAD, THIRUVANANTHAPURAM DIST.

BY ADV. SRI.R.ANILKUMAR RESPONDENT(S) :

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

COMMERCIAL TAX OFFICER NEDUMANGAD, THIRUVANANTHAPURAM PIN - 695 001.

2.

DEPUTY COMMISSIONER (APPEALS) THIRUVANANTHAPURAM, PIN - 695 001.

R1 & R2 BY GOVT. PLEADER SMT. SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07-04-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

Mn ...2/-

WP(C).No. 11256 of 2015 (F) APPENDIX PETITIONER'S EXHIBITS :

EXT.P1 : TRUE PHOTOCOPY OF THE ASSESSMENT ORDER NO. 32011052422/05-06 DATED 25.2.2012 PASSED BY THE 1ST RESPONDENT.

EXT.P2 TRUE PHOTOCOPY OF THE ORDER PASSED BY THE 2ND RESPONDENT ON 15.8.2013.

EXT.P3 TRUE PHOTOCOPY OF THE ASSESSMENT ORDER DATED 25.12.2014. EXT.P4 TRUE PHOTOCOPY OF THE APPEAL MEMORANDUM FILED BEFORE THE 2ND RESPONDENT ON 5.3.2015.

EXT.P5 TRUE PHOTOCOPY OF the INTERLOCUTORY APPLICATION FOR STAY OF THE REVENUE RECOVERY PROCEEDINGS FOR IMPLEMENTATION ARE THE ASSESSMENT FILED ON 5.3.2015.

EXT.P6 TRUE PHOTOCOPY OF THE DEMAND NOTICE DT. 27-2-2012. RESPONDENT'S EXHIBITS : NIL //TRUE COPY// P.A. TO JUDGE Mn

A.K.JAYASANKARAN NAMBIAR, J.

............................................................. ............................................................. Dated this the 7th day of April, 2015 J U D G M E N T Against Ext.P3 assessment order under the Kerala Value Added Tax Act, the petitioner has preferred Ext.P4 appeal and Ext.P5 stay petition before the 2nd respondent. It is the case of the petitioner that even prior to considering the stay petition, recovery steps are sought to be pursued by Ext.P6 demand notice for recovery of the amounts confirmed by Ext.P3 assessment order.

2. I have heard the learned counsel for the petitioner and also the learned Government Pleader for the respondents.

3. On a consideration of the facts and circumstances of the case as also the submissions made across the Bar, I dispose the writ petition with the following directions:

i. The 2nd respondent shall consider and pass orders on Ext.P5 stay petition within a period of two months from the date of receipt of a copy of this judgment, after hearing the petitioner.

ii. Coercive steps pursuant to Ext.P6 demand notice shall be kept in abeyance till orders are passed by the 2nd respondent as directed above and communicated to the petitioner.

iii. The order to be passed by the 2nd respondent shall be a reasoned one adverting to the contentions of the petitioner regarding existence of a prima facie case for a stay of recovery pending disposal of the appeal.

A.K.JAYASANKARAN NAMBIAR JUDGE mns