High Court of KeralaWP(C)/15518/2015disposed of

Yasre Arafath v. The Commercial Tax Officer

2015-05-27Honourable Mr. Justice A.Muhamed Mustaque4 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE WEDNESDAY, THE 27TH DAY OF MAY 2015/6TH JYAISHTA, 1937 WP(C).No. 15518 of 2015 (L) ---------------------------- PETITIONER :

----------------------- YASER ARAFATH, PROPRIETOR, HAMCO METALS, THAYYIL HOUSE, MUNDUR, PALAKKAD.

BY ADVS.SRI.N.MURALEEDHARAN NAIR SRI.V.K.SHAMUSUDHEEN RESPONDENT(S):

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

1. THE COMMERCIAL TAX OFFICER-IV, FIRST CIRCLE, PALAKKAD - 678 001.

2. THE ASSISTANT COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD - 678 001.

3. THE INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD -678 001.

BY SR GOVERNMENT PLEADER SMT.SOBHA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27-05-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

sts

WP(C).No. 15518 of 2015 (L) ----------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- EXHIBIT-P1TRUE COPY OF THE ASSESSMENT ORDER PASSED BY IST RESPONDENT FOR THE YEAR 2011-12 DATED 22/05/2014. EXHIBIT-P2TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 15/01/2015.

EXHIBIT-P3TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 15/01/2015.

EXHIBIT-P4TRUE COPY OF THE APPLICATION FOR ADJOURNMENT FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 05/05/2015. EXHIBIT-P5TRUE COPY OF THE ACKNOLEDGMENT DATED 05/05/2015. EXHIBIT-P6TRUE COPY OF THE ORDER PASSED BY THE 2ND RESPONDENT DATED 05/05/2015.

EXHIBIT-P7TRUE COPY OF THE DEMAND NOTICE UNDER SECTION 7 OF THE REVENUE RECOVERY ACT ISSUED BY 3RD RESPONDENT FOR THE YEAR 2011-12 DATED 29/08/2014.

RESPONDENT(S)' EXHIBITS:

NIL ----------------------------------------- /TRUE COPY/ P.A.TO JUDGE sts

A.MUHAMED MUSTAQUE, J.

******************************************************* W.P.(C) No.15518 of 2015 ******************************************************* Dated this the 27th day of May, 2015

JUDGMENT

The petitioner, impugned the order passed in the stay application filed along with the appeal as against the assessment order. The order is produced as Ext.P6. The Appellate Authority dismissed the stay application as the petitioner failed to appear even after adjournment. I am of the view, when stay application is filed even if the petitioner was absent, the same has to be considered with the available materials. The petitioner submits that he is prepared to deposit 30% of the disputed tax. Considering the facts and circumstances, this writ petition is disposed of with the following directions:

1. Ext.P6 is set aside.

W.P.(C) No.15518 of 2015 2

2. The petitioner shall remit 30% of the demand within one month from today.

3. If the petitioner remits 30% of the demand, all recovery proceedings pursuant to the assessment order shall be kept in abeyance till the disposal of the appeal.

Sd/- A.MUHAMED MUSTAQUE, JUDGE ln