K.T.Daison v. Asst.Commissioner (Assessment)

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR MONDAY, THE 16TH DAY OF NOVEMBER 2015/25TH KARTHIKA, 1937 WP(C).No. 34375 of 2015 (V) ---------------------------- PETITIONER :

--------------------- K.T. DAISON M/S. KAITHARAN TRADERS PUTHENVELIKKARA ERNAKULAM DISTRICT.

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

---------------------------- 1.

ASST.COMMISSIONER (ASSESSMENT) COMMERCIAL TAXES, SPECIAL CIRCLE MATTANCHERRY - 682 002.

2.

DEPUTY COMMISSIONER (APPEALS) DEPARTMENT OF COMMERCIAL TAXES ERNAKULAM - 682 013.

R1 & R2 BY GOVT. PLEADER SRI. R. RANJITH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16-11-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

Mn ...2/-

WP(C).No. 34375 of 2015 (V) APPENDIX PETITIONER'S EXHIBITS :

EXT.P1 : COPY OF ASSESSMENT ORDER FOR THE YEAR 2012-13 ISSUED BY THE IST RESPONDENT TO THE PETITIONER DATED 26-8-2015. EXT.P2 COPY OF APPEAL FILED BY THE PETITIONER FOR THE YEAR 2012-13 BEFORE THE 2ND RESPONDENT DATED 20-10-2015.

EXT.P3 COPY OF CERTIFICATE ISSUED BY A SUPPLIER M/S. CHETTINAD CEMENTS TO THE PETITIONER DATED 7-9-2015.

EXT.P4 COPY OF EARLY HEARING PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 26-10-2015.

RESPONDENT'S EXHIBITS : NIL //TRUE COPY// P.S. TO JUDGE Mn

A.K.JAYASANKARAN NAMBIAR, J.

=========================================== W.P.(C). No. 34375 of 2015 ===================================================== Dated this the 16th day of November, 2015

JUDGMENT

The Petitioner is an assessee under the Kerala Value Added Tax Act, 2003, hereinafter referred to as the "KVAT Act'. Against Ext.P1 order of assessment passed under the KVAT Act, the petitioner preferred Ext.P2 appeal and also Ext.P4 petition for early hearing before the 2nd respondent. It is the submission of counsel for the petitioner that the issue involved in the appeal is covered in favour of the petitioner and hence, the appellate authority should be directed to hear the appeal itself, expeditiously. 2.

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 2nd respondent to consider and pass orders on Ext.P2 appeal, 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 petitioner shall

-2W.P.(C). No. 34375 of 2015 produce a copy of the writ petition together with a copy of this judgment before the 2nd respondent for further action. Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE das /16.11.15