← Library
High Court of KeralaWP(C)/26314/2015disposed of

M/S. Rainbow Realtors v. The Commercial Tax Officer (Wc)

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. 26314 of 2015 (L) ---------------------------- PETITIONER :

--------------------- M/S. RAINBOW REALTORS J.R.COMPLEX, TALAP, KANNUR-670 017 REPRESENTED BY ITS MANGING PARTNER SRI.E.K.ABDUL HAMEED.

BY ADV. SRI.DALE P. KURIAN RESPONDENT(S) :

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

1. THE COMMERCIAL TAX OFFICER (WC) KANNUR-670 001.

2. THE DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES, MINI BYE PASS, ERANJIPALAM KOZHIKODE-650 002.

R1 & R2 BY GOVT. 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:

Mn ...2/-

WP(C).No. 26314 of 2015 (L) ---------------------------------------- APPENDIX PETITIONERS' EXHIBITS :

------------------------------------- EXHIBIT P1:

TRUE COPY OF THE ASSESSMENT ORDER DATED 10.3.2015. EXHIBTI P1(a):

TRUE COPY OF THE DEMAND NOTICE DATED 10.3.2015. EXHIBIT P2:

TRUE COPY OF THE APPEAL MEMORANDUM DATED 2.6.2015. EXHIBIT P3:

TRUE COPY OF STAY PETITION DATED 2.6.2015.

RESPONDENT(S)' EXHIBITS : NIL ----------------------------------------------------------- //TRUE COPY// P.A. TO JUDGE Mn

A.K.JAYASANKARAN NAMBIAR, J.

=========================================== W.P.(C). No. 26314 of 2015 ===================================================== Dated this the 1st day of September, 2015

JUDGMENT

The Petitioner is a registered dealer under the Kerala Value Added Tax Act, 2003, hereinafter referred to as 'KVAT Act'. Against Ext.P1 order of assessment passed under the KVAT Act for the assessment year 2010-11, the petitioner preferred Ext.P2 appeal along with Ext.P3 stay petition before the 2rd respondent. The grievance of the petitioner is that even before considering the stay petition, the respondents are taking steps to recover the amounts confirmed against the petitioner by Ext.P1 order. 2.

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

3.

On a consideration of the facts and circumstances of the case and the submissions made across the bar, I dispose the writ petition with a direction to the 2nd respondent to consider and pass orders on Ext.P3 stay petition, preferred by the petitioner before him, within a period of one month from the date of receipt of a copy of this judgment, after hearing the petitioner. The recovery steps for recovery of amounts confirmed against the petitioner by Ext.P1

-2W.P.(C). No. 26314 of 2015 order, shall be kept in abeyance till such time as the 2nd respondent passes orders, as directed, in Ext.P3 stay petition and communicates the same to the petitioner.

Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE das