High Court of KeralaWP(C)/28573/2015disposed of

M/S.Kwality Veneers And Board Products v. The Commercial Tax Officer

2015-09-22Honourable Dr. Justice A.K.Jayasankaran Nambiar5 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR TUESDAY, THE 22ND DAY OF SEPTEMBER 2015/31ST BHADRA, 1937 WP(C).NO. 28573 OF 2015 (V) ---------------------------- PETITIONER(S):

-------------- M/S.KWALITY VENEERS AND BOARD PRODUCTS PAPPINISSERI, KANNUR-670005 REPRESENTED BY ITS MANAGING PARTNER SHRI.K.PRAKASAN BY ADV. SRI.DALE P.KURIEN RESPONDENT(S):

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1. THE COMMERCIAL TAX OFFICER(WC) IIND CIRCLE, KANNUR -670001

2. THE DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES, MINI BYE-PASS, ERANJPALAM KOZHIKODE-650002

3. INSPECTING ASSISTANT COMMISSIONER COMMERCIAL TAXES, KANNUR-670001 BY GOVERNMENT PLEADER SRI.LIJU V.STEPHEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22-09-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).NO. 28573 OF 2015 (V) APPENDIX PETITIONER'S EXHIBITS:

EXT.P1: TRUE COPY OF THE ASSESSMENT ORDER DATED 04.08.2015 EXT.P1(A): TRUE COPY OF THE DEMAND NOTICE DATED 04.08.2015 EXT.P2:TRUE COPY OF THE APPEAL MEMORANDUM DATED 19.08.2015 EXT.P3: TRUE COPY OF STAY PETITION DATED 02.09.2015 EXT.P4: TRUE COPY OF REVENUE RECOVERY NOTICE DATED 10.09.2015 RESPONDENTS' EXHIBITS: NIL //TRUE COPY// P A TO JUDGE

A.K.JAYASANKARAN NAMBIAR, J.

............................................................. ............................................................. Dated this the 22nd day of September, 2015 J U D G M E N T Against Ext.P1 assessment order under the Kerala Value Added Tax Act, the petitioner has preferred Ext.P2 appeal and Ext.P3 stay petition before the 2nd respondent. It is the case of the petitioner that even prior to considering the stay petition, recovery steps are sought to be pursued by Ext.P4 demand notice for recovery of the amounts confirmed by Ext.P1 assessment order.

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

i. The 2nd respondent shall consider and pass orders on Ext.P3 stay petition within a period of one month from the date of receipt of a copy of this judgment, after hearing the petitioner.

ii. Coercive steps pursuant to Exts.P4 demand notice shall be kept in abeyance till orders are passed by the 2nd respondent as directed above and communicated to the petitioner.

iii. The order to be passed by the 2nd respondent shall be a reasoned one adverting to the contentions of the petitioner regarding existence of a prima facie case for a stay of recovery pending disposal of the appeal.

A.K.JAYASANKARAN NAMBIAR JUDGE mns