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High Court of KeralaWP(C)/29202/2015disposed of

M/S. Two Star Ply Wood v. The Commercial Tax Officer-1

2015-09-28Honourable Dr. Justice A.K.Jayasankaran Nambiar4 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR MONDAY, THE 28TH DAY OF SEPTEMBER 2015/6TH ASWINA, 1937 WP(C).No. 29202 of 2015 (A) ---------------------------- PETITIONER(S):

M/S. TWO STAR PLYWOODS, CHELAMATTOM, OKKAL P.O., PERUMBAVOOR, REPRESENTED BY ITSMANAGING PARTNER, A.M RAMLATH. BY ADVS.SRI.N.MURALEEDHARAN NAIR SRI.V.K.SHAMUSUDHEEN.

RESPONDENT(S):

1. THE COMMERCIAL TAX OFFICER-1, 1ST CIRCLE, PERUMBAVOOR - 683 542.

2. THE ASSISTANT COMMISSIONER(APPELAS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM - 682 015.

3. THE DEPUTY TAHSILDAR(REVENUE RECOVERY), TALUK OFFICE, KUNNATHUNAD, PERUMBAVOOR - 683 542. BY GOVERNMENT PLEADER SRI.LIJU V STEPHEN.

THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28-09-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rvs.

WP(C).No. 29202 of 2015 (A) APPENDIX PETITIONER(S)' EXHIBITS :

EXT.P1 TRUE COPY OF THE ASSESSMENT ORDER PASSED BY 1ST RESPONDENT FOR THE YEAR 2007-08 UNDER CST ACT DATED 07-01-2014.

EXT.P2 TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2007-08 DATED 18-09-2015. EXT.P3 TRUE COPY OF THE DELAY CONDONATION PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2007-08 DATED 18-09-2015. EXT.P4 TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2007-08 DATED 18-09-2015. EXT.P5 TRUE COPY OF THE DEMAND NOTICE UNDER SECTION 7OF THE REVENUE RECOVERY ACT ISSUED BY 3RD RESPONDENT FOR THE YEAR 2007-08 UNDER CST ACT DATED 18-06-2015 RESPONDENT(S)' EXHIBITS :

NIL.

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

A.K.JAYASANKARAN NAMBIAR, J.

------------------------------- W.P.(C).NO.29202 OF 2015 ----------------------------------- Dated this the 28th day of September, 2015

J U D G M E N T

Against Ext.P1 assessment order under the Central Sales Tax Act, the petitioner had preferred Ext.P2 appeal together with Ext.P3 petition for condonation of delay and Ext.P4 stay petition before the 2nd respondent. Ext.P5 is the demand notice issued to the petitioner. It is the case of the petitioner that even prior to considering the stay petition, recovery steps are taken by the respondents as confirmed by Ext.P1 assessment order.

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 shall consider and pass orders on Ext.P3 delay condonation and Ext.P4 stay petition within a period of one month from the date of receipt of a copy of this judgment, after hearing the petitioner.

W.P.(C).No.29202/2015

2. Recovery steps for recovery of amounts confirmed against petitioner pursuant to Ext.P5 demand notice shall be kept in abeyance till orders are passed by the 2nd respondent as directed above and communicated to the petitioner.

Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE rsr