High Court of KeralaWP(C)/30720/2015disposed of

M/S.Ansari Distributors And Development Group v. The Commercial Tax Officer-1

2015-10-09Honourable Dr. Justice A.K.Jayasankaran Nambiar5 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 9TH DAY OF OCTOBER 2015/17TH ASWINA, 1937 WP(C).No. 30720 of 2015 (L) ---------------------------- PETITIONER :

----------------- M/S. ANSARI DISTRIBUTORS AND DEVELOPMENT GROUP CMC-3, 79/V, NEAR MANORAMA JN. CHERTHALA - 688524. REPRESENTED BY MANAGING PARTER.

BY ADVS.SRI.ANIL D. NAIR SRI.M.BALAGOPAL SRI.R.SREEJITH SMT.ROSIE ATHULYA JOSEPH SMT.O.A.NURIYA KUM.SOUMYA PRAKASH RESPONDENTS :

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

1. THE COMMERCIAL TAX OFFICER-1 CHERTHALA ALAPPUZHA DISTRICT - 688524.

2. THE DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES, KOLLAM - 691001.

3. THE INSPECTING ASST. COMMISSIONER DEPARTMENT OF COMMERCIAL TAXES, ALAPPUZHA- 688001. BY GOVERNMENT PLEADER SRI. LIJU V. STEPHEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09-10-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No. 30720 of 2015 (L) APPENDIX PETITIONER'S EXHIBITS :

P1:

COPY OF THE ASSESSMENT ORDER DT 31/8/2015 FOR THE YEAR 2012-13 ISSUED TO THE PETITIONER BY THE R1.

P2:

COPY OF APPEAL FILED AGAINST ASSESSMENT ORDER BY THE PETITIONER BEFORE THE R2 FOR AY 2012-13.

P3:

COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE R2 AY- 2012-13.

P4:

COPY OF THE NOTICE DT 3/10/2015 ISSUED BY THE R3 TO THE PETITIONER. RESPONDENT'S EXHIBITS :

NIL.

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

A.K.JAYASANKARAN NAMBIAR, J.

............................................................. ............................................................. Dated this the 9th day of October, 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 through 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 Ext.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