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High Court of KeralaWP(C)/33388/2015disposed of

A. Krishnankutty v. Commercial Tax Officer

2015-11-03Honourable 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 3RD DAY OF NOVEMBER 2015/12TH KARTHIKA, 1937 WP(C).No. 33388 of 2015 (W) ---------------------------- PETITIONER :

----------------------- A. KRISHNANKUTTY, M/S. STEEL LAND, POLLACHI ROAD, KOLLANGODE, PALAKKAD DISTRICT.

BY ADVS.SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SRI.MAHESH V.MENON RESPONDENT(S):

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

1. COMMERCIAL TAX OFFICER, CHITTUR-678 101.

2. DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD-678 001 BY GOVERNMENT PLEADER SMT. LILLY.K.T THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03-11-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

sts

WP(C).NO.33388/2015 APPENDIX PETITIONER'S EXHIBITS:

P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER FOR THE YEAR 2010-11, DATED 19/05/2015 P1(A) COPY OF THE ORDER ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER FOR THE YEAR 2011-12, DATED 19/05/2015 P2 COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 12/06/2015 P2(A) COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 12/06/2015 P3 COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 12/06/2015 P3(A) COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 13/06/2015 RESPONDENT'S EXHIBITS:

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

A.K.JAYASANKARAN NAMBIAR, J.

- - - - - - - - - - - - - - - - - - - - - - - - - - W.P.(C) No.33388 of 2015 - - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 3rd day of November 2015

JUDGMENT

Against Exts. P1 and P1(a) assessment orders under the Kerala Value Added Tax Act, the petitioner has preferred Exts.P2 and P2(a) appeals and Exts.P3 and P3(a) stay petitions 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 for recovery of the amounts confirmed by Exts. P1 and P1 (a) orders.

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 and Ext.P3(a) stay petitions within a period of one month from the date of receipt of a copy of this judgment, after hearing

W.P.(c).No.33388 of 2015 : 2 :

the petitioner.

ii) Recovery steps for recovery of amounts confirmed against petitioner by Ext.P1 and P1(a) assessment orders shall be kept in abeyance till orders are passed by the 2nd respondent as directed above and communicated to the petitioner.

A.K.JAYASANKARAN NAMBIAR JUDGE sm/