M/S.P.V.Ramaswamy & Co. v. The 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. 12375 of 2015 (V) ----------------------------------------- PETITIONER(S):
-------------------------- M/S.P.V.RAMASWAMY & COMPANY, KUTHAMPULLY PO, THIRUVILWAMALA THRISSUR DISTRICT, REPRESENTED BY ITS MANAGING PARTNER, R. VENUGOPALAN BY ADVS.SRI.N.MURALEEDHARAN NAIR SRI.V.K.SHAMUSUDHEEN RESPONDENT(S):
---------------------------- 1.
THE COMMERCIAL TAX OFFICER, DEPARTMENT OF COMMERCIAL TAXES WADAKKANCHERY- 680 582 2.
THE ASSISTANT COMMISSIONER (APPEALS) DEPARTMENT OF COMMERCIAL TAXES WEST FORT, THRISSUR - 680 004 3.
THE INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES PANKAJ BUILDING, WEST FORT, THRISSUR- 680 004 R 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. 12375 of 2015 (V) ----------------------------------------- APPENDIX PETITIONER'S EXHIBITS:- --------------------------------------- EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER PASSED BY 1ST RESPONDENT FOR THE YEAR 2011-12 DATED 30.09.2014. EXHIBIT P2 TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 13.08.2014.
EXHIBIT P3 TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 13.11.2014.
EXHIBIT P4 TRUE COPY OF THE INTERIM ORDER PASSED BY 2ND RESPONDENT DATED 13.02.2015.
EXHIBIT P5 TRUE COPY OF THE DEMAND NOTICE UNDER SECTION 7 OF THE REVENUE RECOVERY ACT ISSUED BY 3RD RESPONDENT DATED 02.12.2014.
RESPONDENT'S EXHIBITS:- -------------------------------------------- NIL // True copy // PA to Judge das
A.K.JAYASANKARAN NAMBIAR, J.
=========================================== W.P.(C). No. 12375 of 2015 ===================================================== Dated this the 10th day of April, 2015
JUDGMENT
The petitioner is an assessee under the Kerala Value Added Tax Act, 2003. Against Ext.P1 assessment order for the assessment year 2011-2012, the petitioner had preferred Ext.P2 appeal before the 2nd respondent. Along with the appeal, the petitioner had also preferred Ext.P3 stay petition. The 2nd respondent has now passed Ext.P4 order directing the petitioner to pay 30% of the amount as a condition for the grant of stay against recovery of the balance amounts confirmed against the petitioner vide the assessment order.
2.
In the writ petition, the petitioner impugns the said conditional orders of stay, inter alia, on the ground that the 2nd respondent had not exercised his discretion validly while passing the said order.
3.
I have heard the learned counsel appearing for the petitioner as also the learned Government Pleader appearing for the respondents.
4.
On a consideration of the facts and circumstances of the
-2W.P.(C). No. 12375 of 2015 case and the submissions made across the bar, I dispose the writ petition with the following directions:- (i) In Ext.P4 order, the 2nd respondent does not state reasons as to why the petitioner was required to deposit the amounts as a condition for the grant of stay. This Court has held in Archana Agencies v. Commercial Tax Officer [2014(2) KLT 715] that an authority considering a stay petition is bound to give reasons even while granting conditional stay.
(ii) Ext.P4 order is quashed and the 2nd respondent is directed to reconsider the matter and pass fresh orders in the stay petitions filed by the petitioner, within one month from the date of receipt of a copy of this judgment after affording an opportunity of hearing to the petitioner.
(iii) Recovery steps, initiated against the petitioner shall be kept in abeyance till such time as fresh orders are passed by the 2nd respondent, as directed above, and communicated to the petitioner.
Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE das