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High Court of KeralaWP(C)/26340/2015disposed of

M.Abdul Basheer v. The 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. 26340 of 2015 (N) ---------------------------- PETITIONER :

----------------- M. ABDUL BASHEER, PPW XV/160, JOLLY NAGAR, PALLIKKARA, KASARGOD.

BY ADVS.SRI.N.MURALEEDHARAN NAIR SRI.V.K.SHAMUSUDHEEN RESPONDENTS :

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

1. THE COMMERCIAL TAX OFFICER (WORKS CONTRACT), OFFICE OF THE DEPUTY COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, CIVIL STATION, VIDYANAGAR, KASARGOD - 671 121.

2. THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, KOZHIKODE -673 006.

3. THE INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, KASARGOD - 671 121. 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:

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WP(C).No. 26340 of 2015 (N) ---------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- P1:

TRUE COPY OF THE ASSESSMENT ORDER PASSED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12 DATED 27.12.2013. P2:

TRUE COPY OF THE ASSESSMENT ORDER PASSED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13 DATED 27.12.2013 P3:

TRUE COPY OF THE 1ST APPELLATE ORDER PASSED BY THE ASSISTANT COMMISSIONER (APPEALS), COMMERCIAL TAXES, KOZHIKODE DATED 22.03.2015 P4:

TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2011-12 DATED 09.06.2015 P5:

TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2012-13 DATED 09.06.2015 P6:

TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2011-12 DATED 09.06.2015. P7:

TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2012-13 DATED 09.06.2015. P8:

TRUE COPY OF THE MODIFIED ASSESSMENT ORDER FOR THE YEAR 2011-12 DATED 15.07.2015.

P9:

TRUE COPY OF THE MODIFIED ASSESSMENT ORDER FOR THE YEAR 2012-13 DATED 15.07.2015 RESPONDENT(S)' EXHIBITS :

NIL.

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

A.K.JAYASANKARAN NAMBIAR, J.

=========================================== W.P.(C). No. 26340 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 Exts.P1 and P2 assessment orders under the KVAT Act for the assessment years 2011-2012 and 2012-2013, the petitioner preferred Exts.P4 and P5 second appeals along with Exts.P6 and P7 stay petitions before the 2nd 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 issuing Exts.P10 and P11 demand notices. 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 Exts.P6 and P7 stay petitions, 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. I make it

-2W.P.(C). No. 26340 of 2015 clear that till such time as orders are passed by the 2nd respondent as directed and communicated to the petitioner, the operation of Exts.P10 and P11 demand notices shall be kept in abeyance. Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE das