High Court of KeralaWP(C)/26932/2015disposed of

M.Abdul Rahiman v. The Commercial Tax Officer

2015-09-08Honourable 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 8TH DAY OF SEPTEMBER 2015/17TH BHADRA, 1937 WP(C).No. 26932 of 2015 (N) ---------------------------- PETITIONER :

----------------------- M.ABDUL RAHIMAN, M/S. MOIDEEN TIMBERS, CHUNNAMBUTHARA, PALAKKAD.

BY ADV. SRI.HARISANKAR V. MENON RESPONDENT(S):

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

1. THE COMMERCIAL TAX OFFICER, 1ST CIRCLE, PALAKKAD -678 001

2. THE INTELLIGENCE OFFICER, SQUAD NO.VIII, DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD -678 001

3. THE ASST. COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD- 678 001

4. THE INSPECTING ASST. COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD- 678 001 BY GOVERNMENT PLEADER SRI.LIJU V. STEPHEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08-09-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

sts

WP(C).No. 26932 of 2015 (N) ------------------------------------------ APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- EXT.P1 COPY OF ORDER ISSUED BY THE 2ND RESPONDENT DATED 05/05/2014 EXT.P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT DATED 30/07/2014 EXT.P3 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT DATED 30/08/2014 EXT.P4 COPY OF APPEAL FILED BY THE PETITIOENR DATED 24/12/2014 EXT.P4(A) COPY OF DELAY PETITION FILED BY THE PETITIONER DATED 24/12/2014 EXT.P4(B) COPY OF STAY PETITION FILED BY THE PETITIONER DATED 24/12/2014.

EXT.P5 COPY OF CHALLAN FOR RS. 30,000/- REMITTED BY THE PETITIONER DATED 27/03/2015 RESPONDENT(S)' EXHIBITS:

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

A.K.JAYASANKARAN NAMBIAR, J.

=========================================== W.P.(C). No. 26932 of 2015 ===================================================== Dated this the 8th 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.P3 assessment order passed under the KVAT Act, the petitioner preferred Ext.P4 appeal and Ext.P4(a) stay petition before the 3rd 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.P3 order.

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

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 3rd respondent to consider and pass orders on Ext.P4(a) stay petition, preferred by the petitioner before him, within a period of two months 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

-2W.P.(C). No. 26932 of 2015 Ext.P3 order, shall be kept in abeyance till such time as the 3rd respondent passes orders, as directed, in Ext.P4(a) stay petition and communicates the same to the petitioner.

Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE das