Novelty Clothing Pvt. Ltd v. Commercial Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE TUESDAY, THE 28TH DAY OF JULY 2015/6TH SRAVANA, 1937 PETITIONER:

----------------- NOVELTY CLOTHING PVT. LTD, 40/2692, A, B, C, D, MARKET ROAD, ERNAKULAM (REPRESENTED BY E.P.GEORGE, MANAGING DIRECTOR).

BY ADVS.SRI.K.N.SREEKUMARAN SRI.P.D.UNNIKKANNAN NAIR SMT.V.P.SEENA DEVI RESPONDENTS:

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

1. COMMERCIAL TAX OFFICER, 3RD CIRCLE, CLASS TOWERS, ERNAKULAM, KOCHI-18.

2. DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM-682015.

3. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM-682015.

BY SPECIAL GOVERNMENT PLEADER SRI.GEORGE MECHERI THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28-07-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- P1:

TRUE COPY OF THE ASSESSMENT ORDER FOR THE MONTH OF 1/2015 ISSUED BY THE 1ST RESPONDENT P2:

TRUE COPY OF THE ASSESSMENT ORDER FOR THE MONTH OF 2/2015 ISSUED BY THE 1ST RESPONDENT P3:

TRUE COPY OF THE ASSESSMENT ORDER FOR THE MONTH OF 3/2015 ISSUED BY THE 1ST RESPONDENT P4:

TRUE COPY OF THE APPEAL AGAINST EXT.P1 FOR THE MONTH OF 1/2015 BEFORE THE 2ND RESPONDENT P4(A): TRUE COPY OF THE STAY APPLICATION FILED IN EXT.P4 APPEAL P5:

TRUE COPY OF THE APPEAL AGAINST EXT.P2 FOR THE MONTH OF 2/2015 BEFORE THE 2ND RESPONDENT PP5(A): TRUE COPY OF THE STAY APPLICATION FILED IN EXT.P5 APPEAL P6:

TRUE COPY OF THE APPEAL AGAINST EXT.P3 FOR THE MONTH OF 3/2015 BEFORE THE 2ND RESPONDENT P6(A): TRUE COPY OF THE STAY APPLICATION FILED IN P6 P7:

TRUE COPIES OF THE LETTERS AND ENCLOSURES FOR PAYMENT OF TAX FOR 1/2015 BEFORE THE 1ST RESPONDENT P7(A): TRUE COPIES OF THE LETTERS AND ENCLOSURES FOR PAYMENT OF TAX FOR 2/2015 BEFORE THE 1ST RESPONDENT P7(B): TRUE COPIES OF THE LETTERS AND ENCLOSURES FOR PAYMENT OF TAX FOR 3/2015 BEFORE THE 1ST RESPONDENT P8:

TRUE COPY OF THE SECURITY BOND IN FORM 6 FOR 1/2015 FILED BEFORE THE 1ST RESPONDENT.

P8(A): TRUE COPY OF THE SECURITY BOND IN FORM 6 FOR 2/2015 FILED BEFORE THE 1ST RESPONDENT.

P8(B): TRUE COPY OF THE SECURITY BOND IN FORM 6 FOR 3/2015 FILED BEFORE THE 1ST RESPONDENT.

P9:

TRUE COPY OF THE DEMAND NOTICES BEARING NOS.A5-1330/15 DATED 16/5/2015 ISSUED BY THE 3RD RESPONDENT ....2/-

..2..

P9(A): TRUE COPY OF THE DEMAND NOTICE BEARING A5-1608/15 DATED 1-6-2015 ISSUED BY THE 3RD RESPONDENT P9(B): TRUE COPY OF THE DEMAND NOTICE BEARING A5-1837/15 DATED 14/7/2015 ISSUED BY THE 3RD RESPONDENT RESPONDENT(S)' EXHIBITS --------------------------------------- NIL.

/ TRUE COPY / P.S. TO JUDGE

A. MUHAMED MUSTAQUE, J.

-------------------------------------------- W.P(C). No. 22737 of 2015 ------------------------------------------- Dated this the 28th day of July, 2015

J U D G M E N T

The petitioner have filed an appeal against the assessment for turnover tax and the appeal is pending. The petitioner claims that they have remitted 30% of the total demand, which is the subject matter of the pending appeal.

2.

Considering the facts and circumstances, this writ petition is disposed of with the following directions: (i) The first respondent shall verify whether the petitioner have remitted 30% of the demand.

(ii) If the petitioner have remitted the above amount, the entire recovery based on assessment is stayed till the disposal of the appeal.

(iii) Coercive steps for recovery shall be deferred till the disposal of the appeal.

Sd/- A. MUHAMED MUSTAQUE, JUDGE.

Pn