← Library
High Court of KeralaWP(C)/26287/2015disposed of

M/S.Shalom Wood Magic v. Commercial Tax Officer

2015-09-01Honourable Dr. Justice A.K.Jayasankaran Nambiar4 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR TUESDAY, THE 1ST DAY OF SEPTEMBER 2015/10TH BHADRA, 1937 WP(C).No. 26287 of 2015 (I) -------------------------------------- PETITIONER(S):

---------------------- M/S.SHALOM WOOD MAGIC, STADIUM BYEPASS ROAD, PALAKKAD REPRESENTED BY JOSEPH GOPURATHINGAL, MANAGING PARTNER.

BY ADVS.SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT(S):

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

1. COMMERCIAL TAX OFFICER, 2ND CIRCLE, PALAKKAD 678 001.

2. KERALA VALUD ADDED TAX APPELLATE TRIBUNAL, NOORNI, PALAKKAD, REPRESENTED BY ITS ASSISTANT SECERETARY-678 004. BY GOVERNMENT PLEADER SRI.LIJU V.STEPHEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01-09-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

PJ

WP(C).No. 26287 of 2015 (I) -------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- EXT.P1:

COPY OF ASSESSMENT ORDER FOR THE YEAR 2011-12 ISSUED BY THE 1ST RESPONDENT EXT.P1(A):

COPY OF ASSESSMENT ORDER FOR THE YEAR 2011-12 CST ISSUED BY THE 1ST RESPONDENT EXT.P2:

COPY OF APPELLATE ORDER ISSUED BY THE ASST. COMMISSIONER (APPEALS), PALAKKAD EXT.P2(A):

COPY OF APPELLATE ORDER ISSUED BY THE ASST. COMMISSIONER (APPEALS), PALAKKAD EXT.P3:

COPY OF SECOND APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXT.P3(A):

COPY OF SECOND APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXT.P4:

COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXT.P4(A):

COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT RESPONDENT(S)' EXHIBITS --------------------------------------- NIL.

/ TRUE COPY / P.S. TO JUDGE PJ

A.K.JAYASANKARAN NAMBIAR, J.

------------------------------- W.P.(C).NO.26287 OF 2015 (I) ----------------------------------- Dated this the 1st day of September, 2015

J U D G M E N T

Against Exts.P1 and P1(a) assessment orders under the Kerala Value Added Tax Act and the Central Sales Tax Act, the petitioner had preferred Exts.P3 and P3(a) second appeals together with Exts.P4 and P4(a) stay petitions before the 2nd respondent Appellate Tribunal. It is the case of the petitioner that even prior to considering the stay petitions, recovery steps are taken by the respondents for recovery of amounts confirmed by Exts.P1 and P1(a) assessment orders.

2. I have heard the learned counsel appearing for the petitioner and also the learned Government Pleader appearing for the respondents.

3. On a consideration of the facts and circumstances of the case as also the submissions made across the Bar, I dispose the writ petition with the following directions:

1. The 2nd respondent Appellate Tribunal shall consider and pass orders on Exts.P4 and P4(a) stay petitions

W.P.(C).No.26287/2015 within a period of one month from the date of receipt of a copy of this judgment, after hearing the petitioner. 2.Recovery steps for recovery of amounts confirmed against petitioner by Exts.P1 and P1(a)assessment orders shall be kept in abeyance till orders are passed by the 2nd respondent as directed above and communicated to the petitioner.

A.K.JAYASANKARAN NAMBIAR JUDGE prp