Agastine Abraham v. Commercial Tax Officer

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. 12113 OF 2015 (L) ---------------------------- PETITIONER(S):

--------------- AGASTINE ABRAHAM, APEX MARKETING, PALLISSERY ROAD, PALARIVATTOM, ERNAKULAM.

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

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1. COMMERCIAL TAX OFFICER, IIIRD CIRCLE, ERNAKULAM-682018

2. DEPUTY COMMISSIONER (APPEALS) DEPARTMENT OF COMMERCIAL TAXES SALES TAX COMPLEX THEVARA ERNAKULAM -682015

3. DEPUTY TAHSILDAR (REVENUE RECOVERY) TALUK OFFICE, KANJIRAPALLY- 686 507 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. 12113 OF 2015 (L) ---------------------------- APPENDIX PETITIONER'S EXHIBITS:

EXT.P1: COPY OF ASSESSMENT ORDER FOR 2009-2010 PASSED BY 1ST RESPONDENT DATED 19.01.2015 EXT.P1(A): COPY OF ASSESSMENT ORDER FOR 2010-2011 PASSED BY 1ST RESPONDENT DATED 20.01.2015 EXT.P2: COPY OF APPEAL FILED BEFORE 2ND RESPONDENT DATED 20.02.2015 EXT.P2(A): COPY OF APPEAL FILED BEFORE 2ND RESPONDENT DATED 20.02.2015 EXT.P3: COPY OF STAY PETITION FILED BEFORE 2ND RESPONDENT DATED 20.02.2015 EXT.P3(A): COPY OF STAY PETITION FILED BEFORE 2ND RESPONDENT DATED 20.02.2015 EXT.P4:COPY OF NOTICE IN FORM 1 ISSUED BY 3RD RESPONDENT DATED 18.03.2015 EXT.P4(A): COPY OF NOTICE IN FORM 10 ISSUED BY 3RD RESPONDENT DATED 18.03.2015 EXT.P5:COPY OF NOTICE IN FORM 1 ISSUED BY 3RD RESPONDENT DATED 18.03.2015 EXT.P5(A): COPY OF NOTICE IN FORM 1 ISSUED BY 3RD RESPONDENT DATED 18.03.2015 RESPONDENTS' EXHIBITS: NIL //TRUE COPY// P A TO JUDGE

A.K.JAYASANKARAN NAMBIAR, J.

............................................................. ............................................................. Dated this the 10th day of April, 2015 J U D G M E N T Against Ext.P1 series of assessment orders under the the Central Sales Tax Act, the petitioner has preferred Ext.P2 series of appeals and Ext.P3 series of stay petitions before the 2nd respondent. It is the case of the petitioner that even prior to considering the stay petition by the 2nd respondent, recovery steps have been initiated against him through Exts.P4 and P5 series of demand notices, for recovery of the amounts confirmed by Ext.P1 series of assessment orders.

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 series of stay petitions 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 Exts.P4 and P5 series of notices 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