High Court of KeralaWP(C)/20037/2015disposed of

M/S.Keraleeyam Ayurvedic Resorts v. The Intelligence Officer, Squad-Iii, Commercial Taxes, Alappuzha

2015-07-03Honourable Mr. Justice A.Muhamed Mustaque3 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE FRIDAY, THE 3RD DAY OF JULY 2015/12TH ASHADHA, 1937 WP(C).No. 20037 of 2015 (D) ---------------------------- PETITIONER :

------------------ M/S.KERALEEYAM AYURVEDIC RESORTS THATTAMPALLY, AVALAKUNNU P.O., ALAPPUZHA REPRESENTED BY ITS MANAGING DIRECTOR.

BY ADVS.SRI.ANIL D. NAIR SRI.R.SREEJITH SMT.ROSIE ATHULYA JOSEPH SMT.O.A.NURIYA RESPONDENTS :

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

1. THE INTELLIGENCE OFFICER, SQUAD-III, COMMERCIAL TAXES, ALAPPUZHA PIN-688 001.

2. THE DEPUTY COMMISSIONER ALAPPUZHA-688 001.

3. THE DEPUTY COMMISSIONER KOLLAM-691 001.

4. THE DEPUTY TAHSILDAR AMBALAPUZHA-688 101.

R1 TO R4 BY SENIOR GOVERNMENT PLEADER SMT. SHOBA ANNAMMA EAPPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03-07-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No. 20037 of 2015 (D) ---------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- EXT.P1:

TRUE COPY OF THE PENALTY ORDER FOR THE AY 2013-14. EXT.P2:

TRUE COPY OF THE PENALTY ORDER FOR THE AY 2014-15. EXT.P3:

TRUE COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2013- 14.

EXT.P4:

TRUE COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2014-15.

EXT.P5:

TRUE COPY OF STAY PETITION FILED BEFORE THE 2ND RESPONDENT FOR THE YEAR 2013- 14.

EXT.P6:

TRUE COPY OF STAY PETITION FILED BEFORE THE 2ND RESPONDENT FOR THE YEAR 2014-15.

EXT.P7:

TRUE COPY OF THE LETTER OF THE 2ND RESPONDENT DATED 18/5/2015.

EXT.P8:

TRUE COPY OF THE NOTICE OF THE 4TH RESPONDENT DATED 17/6/2015.

EXT.P9:

TRUE COPY OF THE NOTICE OF THE 4TH RESPONDENT DATED 17/6/2015.

RESPONDENT(S)' EXHIBITS :

NIL.

//TRUE COPY// P.A.TO JUDGE bp

A.MUHAMED MUSTAQUE, J.

------------------------------------ W.P.(C) No.20037 of 2015 ----------------------------------- Dated this the 3rd day of July, 2015

J U D G M E N T

The petitioner impugning penalty proceedings under the Kerala Tax on Luxuries Act, 1976 approached the 2nd respondent by filing revision.

2. According to the petitioner, those files have been transmitted to the Deputy Commissioner of Appeals, Kollam. It appears that, the petitioner has also moved a stay application.

3. In that view of the matter, the Deputy Commissioner of Appeals, Kollam is directed to consider the stay application within a period of six weeks from the date of receipt of a copy of this judgment, after notice to the petitioner. Till disposal of the stay application as above, all coercive proceedings based on the penalty proceedings shall be deferred. The petitioner shall produce a copy of this judgment before the Deputy Commissioner Appeals, Kollam for compliance within ten days.

This writ petition is disposed of as above.

Sd/- A.MUHAMED MUSTAQUE, JUDGE.