Kerala State Road Transport Corporation v. State Of Kerala
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE MONDAY, THE 29TH DAY OF JUNE 2015/8TH ASHADHA, 1937 WP(C).No. 19441 of 2015 (E) ---------------------------- PETITIONER :
----------------- KERALA STATE ROAD TRANSPORT CORPORATION TRANSPORT BHAVAN, FORT, THIRUVANANTHAPURAM REPRESENTED BY ZONAL OFFICER, ERNAKULAM.
BY ADV. SRI.P.C.CHACKO(PARATHANAM) RESPONDENTS :
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1. STATE OF KERALA REPRESENTED BY CHIEF SECRETARY, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695 001.
2. THE ASSISTANT COMMISSIONER (ASSESSMENT) COMMERCIAL TAXES, SPECIAL CIRCLE, THIRUVANANTHAPURAM-695 001.
3. THE DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES, THIRUVANANTHAPURAM-695 001.
4. THE INSPECTING ASSISTANT COMMISSIONER DEPARTMENT OF COMMERCIAL TAXES THIRUVANANTHAPURAM AND AUTHORISED OFFICER UNDER RR ACT PIN-695 001.
5. THE COMMISSIONER OF CENTRAL EXCISE AND CUSTOM (SERVICE TAX), THIRUVANANTHAPURAM-695 001.
R1 TO R4 BY GOVERNMENT PLEADER SMT. SHOBA ANNAMMA EPPEN R5 BY ADV. SRI.THOMAS MATHEW NELLIMOOTTIL,SC, THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29-06-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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WP(C).No. 19441 of 2015 (E) ---------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- P1 :
COPY OF THE LICENSE DEED EXECUTED ON 4.10.2006 BY THE PETITIONER. P2 :
COPY OF THE RELEVANT PORTION OF THE SERVICE TAX PAID DURING THE PERIOD OF 2008, 2009, 2010 AND 2011.
P3 :
COPY OF THE NOTICE DATED NIL ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER.
P4 :
COPY OF THE NOTICE DTD.27.12.2014 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER.
P5 :
COPY OF THE OBJECTION DTD.27.1.2015 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.
P6 :
COPY OF THE ORDER DTD.31.1.2015 ISSUED BY THE 2ND RESPONDENT. P7 :
COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE TEH 3RD RESPONDENT DTD.20.3.2015.
P8 :
COPY OF THE ORDER DTD.20.4.2015 PASSED BY THE 3RD RESPONDENT. P9 :
COPY OF THE REVENUE RECOVERY NOTICE ISSUED BY THE 3RD RESPONDENT DTD.16.4.2015.
P10:
COPY OF THE ORDER DTD.24.1.2015 ISSUED BY SECRETARY, DEPARTMENT OF TRANSPORT, GOVERNMENT OF KERALA.
RESPONDENT(S)' EXHIBITS :
NIL.
//TRUE COPY// P.A. TO JUDGE bp
A.MUHAMED MUSTAQUE, J.
******************************************************* W.P.(C) No.19441 of 2015 ******************************************************* Dated this the 29th day of June, 2015
JUDGMENT
The writ petition is filed by the Kerala State Road Transport Corporation aggrieved by the imposition of conditions in the stay application pending the appeal.
Having regard to the facts and circumstances, I am of the view, the appeal itself to be disposed of within three months. Accordingly, this writ petition is disposed of with the following directions: 1.
The Appellate Authority shall dispose the appeal within three months after issuing notice to the petitioner.
2.
Till the disposal of the appeal, there shall be an absolute stay against recovery.
3. Accordingly, the impugned orders are modified to the extent of imposition of conditions.
Sd/- A.MUHAMED MUSTAQUE, JUDGE ln