High Court of KeralaWP(C)/25942/2015disposed of

Sreejesh B.Krishnan v. Commercial Tax Officer

2015-08-21Honourable Mr. Justice A.Muhamed Mustaque4 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE FRIDAY, THE 21ST DAY OF AUGUST 2015/30TH SRAVANA, 1937 WP(C).No. 25942 of 2015 (P) ---------------------------- PETITIONER :

---------------------- SREEJESH B.KRISHNAN, PROPRIETOR, M/S. BTC CEEMART, PALARIVATTOM, KOCHI-25.

BY ADVS.SRI.P.S.SOMAN SMT.T.RADHAMANY RESPONDENT(S):

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

1. COMMERCIAL TAX OFFICER, DEPARTMENT OF COMMERCIAL TAXES, 2ND CIRCLE, KALAMASSERY-682 030

2. THE ASSISTANT COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, COMMERCIAL TAX COMPLEX, ERNAKULAM-682 029

3. INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, COMMERCIAL TAX COMPLEX, ERNAKULAM, PIN-682 029 BY SR GOVERNMENT PLEADER SMT. SOBHA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21-08-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

sts

WP(C).NO.25942/2015 APPENDIX PETITIONER'S EXHIBITS:

P1 COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2012-13 DATED 27/02/2015 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. P2 COPY OF THE AUDIT STATEMENTS IN FORM 13 & 13A FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT FOR THE YEAR 2012-13 P3 COPY OF THE TRIBUNAL ORDER IN TA (VAT) NO.1234/2012 DATED 30/09/2014 P4 COPY OF THE RETURN FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT FOR THE MONTH OF JUNE 2014.

P5 COPY OF THE RETURN FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT FOR THE MONTH OF JULY 2014.

P6 COPY OF THE RETURN FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT FOR THE MONTH OF AUGUST 2014 P7 COPY OF THE ASSESSMENT ORDER FOR THE MONTH OF JUNE 2014 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER.

P8 COPY OF THE ASSESSMENT ORDER FOR THE MONTH OF JULY 2014 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER.

P9 COPY OF THE ASSESSMENT ORDER FOR THE MONTH OF AUGUST 2014 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. P10 COPY OF THE APPEAL FOR THE YEAR 2012-13 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 13/07/2015.

P11 COPY OF THE APPEAL FOR THE MONTH OF JUNE 2014 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 13/07/2015 P12 COPY OF THE APPEAL FOR THE MONTH JULY 2014 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 13/07/2015 P13 COPY OF THE APPEAL FOR THE MONTH OF AUGUST 2014 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 13/07/2015 P14 COPY OF THE PETITION FOR URGENT HEARING FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 13/07/2015 FOR THE YEAR 2012-13 P15 COPY OF THE PETITION FOR URGENT HEARING FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 13/07/2015 FOR THE MONTH OF JUNE 2014 P16 COPY OF THE PETITION FOR URGENT HEARING FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 13/07/2015 FOR THE MONTH OF JULY 2014.

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-2WP(C).NO.25942/2015 P17 COPY OF THE PETITION FOR URGENT HEARING FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 13/07/2015 FOR THE MONTH OF AUGUST 2014 P18 COPY OF THE PETITION FOR STAY FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 13/07/2015 FOR THE YEAR 2012-13 P19 COPY OF THE PETITION FOR STAY FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 13/07/2015 FOR THE MONTH OF JUNE 2014. P20 COPY OF THE PETITION FOR STAY FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 13/07/2015 FOR THE MONTH OF JULY 2014. P21 COPY OF THE PETITION FOR STAY FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 13/07/2015 FOR THE MONTH OF AUGUST 2014. P22 COPY OF THE REVENUE RECOVERY NOTICE DATED 02/07/2015 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER.

P23 COPY OF THE STAY ORDER FOR THE YEAR 201213 DATED 27/07/2015 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER.

P24 COPY OF THE STAY ORDER FOR THE MONTH OF JUNE, JULY AND AUGUST 2014 DATED 28/07/2015 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER.

RESPONDENT'S EXHIBITS:

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

A. MUHAMED MUSTAQUE, J ------------------------------------------------ W.P.(C).No. 25942 of 2015 ------------------------------------------------ Dated this the 21st day of August, 2015

JUDGMENT

The petitioner has approached this Court challenging conditional order of stay in appeal filed against two assessment orders. Ext.P23 and P24 are the orders.

2. The petitioner's case is that their main arguments have not been adverted and the Appellate Authority ought not to have imposed the condition. It is further submitted that the Appellate Authority, erred in imposing condition.

3. I do not find any infirmity with the order. It is a well considered order and supported with reasons. Therefore, this Court is of the view that the authority is justified in imposing conditions. However, taking note of the contention of the petitioner, the condition is modified as a payment of Rs.2 lakhs in three instalments as following dates 05.09.2015, 05.10.2015 and 05.11.2015.

The appeal shall be disposed with a period of four months.

The writ petition is disposed of as above. No costs. Sd/- A. MUHAMED MUSTAQUE, JUDGE bpr