High Court of KeralaWP(C)/12069/2015disposed of

P.K.Shanavaz v. Commercial Tax Officer

2015-04-10Honourable Dr. Justice A.K.Jayasankaran Nambiar4 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 10TH DAY OF APRIL 2015/20TH CHAITHRA, 1937 WP(C).NO. 12069 OF 2015 (G) ---------------------------- PETITIONER(S):

--------------- P.K.SHANAVAZ, M/S.PIONEER LATEX INDUSTRIES, PALAPARAMBA ROAD, KUTHUPARAMBA P.O., KANNUR-670643 BY ADVS.SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT(S):

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

1. COMMERCIAL TAX OFFICER,KUTHUPARAMBA

2. DEPUTY COMMISSIONER(APPEALS), DEPARTMENT OF COMMERCIAL TAXES, KOZHIKODE BY GOVERNMENT PLEADER SMT.SOBHA ANNAMMA EAPPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10-04-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).NO. 12069 OF 2015 (G) APPENDIX PETITIONER'S EXHIBITS:

EXT.P1:COPY OF ASSESSMENT ORDER FOR 2006-07 PASSED BY 1ST RESPONDENT DATED 20.03.2015 EXT.P2: COPY OF APPEAL FILED BEFORE 2ND RESPONDENT DATED 07.04.2015 EXT.P3: COPY OF STAY PETITION FILED BEFORE 2ND RESPONDENT DATED 07.04.2015 RESPONDENTS' EXHIBITS: NIL //TRUE COPY// P A TO JUDGE

A.K.JAYASANKARAN NAMBIAR, J.

............................................................. W.P.(C).No.12069 of 2015 ............................................................. Dated this the 10th day of April, 2015 J U D G M E N T Against Ext.P1 assessment order under the Central Sales Tax Act, the petitioner has preferred Ext.P2 appeal and Ext.P3 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 for recovery of the amounts confirmed by Ext.P1 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.P3 stay petition within a period of two months from the date of receipt of a copy of this judgment, after hearing the petitioner.

ii. Recovery steps for recovery of amounts confirmed against petitioner by Ext.P1

W.P.(C).No.12069 of 2015 assessment orders 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