Paris Communications v. Commercial Tax Officer

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. 34430 of 2015 (C) ---------------------------- PETITIONER :

--------------------- PARIS COMMUNICATIONS, KOTTACHERRY, KANHANGAD, HOSDURG REPRESENTED BY ITS MANAGING PARTNER SRI.ABDUL JUNAID. BY ADVS.SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.K.S.HARIHARAN NAIR RESPONDENT(S) :

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

1. THE COMMERCIAL TAX OFFICER, HOSDURG, KASARAGOD DISTRICT, PIN: 671 121.

2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, NIRMAL ARCADE, ERANHIPPALAM KOZHIKODE - 673 006.

3. THE INSPECTING ASST. COMMISSIONER, COMMERCIAL TAXES, KASARAGOD AT HOSDURG KASARAGOD DISTRICT - 671 121.

4. THE BRANCH MANAGER, ANDHRA BANK, KASARAGOD - 671 121.

R1 TO R3 BY GOVT. PLEADER SMT. K.T. LILLY R4 BY ADV. SRI.ABRAHAM MATHEW (VETTOOR) 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. 34430 of 2015 (C) ---------------------------------------- APPENDIX PETITIONERS' EXHIBITS :

------------------------------------- EXT.P1:

COPY OF ASSESSMENT ORDER DATED 15-07-2015 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-2014.

EXT.P1(a):

COPY OF ASSESSMENT ORDER DATED 15-07-2015 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-2015.

EXT.P2:

COPY OF APPEAL MEMORANDUM AGAINST EXT.P1 DATED 26.10.15. EXT.P2(a):

COPY OF APPEAL MEMORANDUM AGAINST EXT.P.1(a) DATED 26.10.15. EXT.P3:

COPY OF PETITION FOR CONDONING DELAY FILED IN EXT.P2 APPEAL DATED 26.10.15.

EXT.P3.(a):

COPY OF PETITION FOR CONDONING DELAY FILED IN EXT.P2(a) APPEAL DT. 26.10.15.

EXT.P4:

COPY OF STAY PETITION IN EXT.P2 APPEAL DTD. 26.10.15. EXT.P4.(a):

COPY OF STAY PETITION IN EXT.P2(a) APPEAL DT. 26.10.15. EXT.P5:

COPY OF PROHIBITORY ORDER DATED 15-10-2015 ISSUED BY THE 3RD RESPONDENT TO THE 4TH RESPONDENT.

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

A.K.JAYASANKARAN NAMBIAR, J.

------------------------------- W.P.(C).NO.34430 OF 2015 (C) ----------------------------------- Dated this the 16th day of November, 2015

J U D G M E N T

Against Ext.P1 series of assessment orders under the KVAT Act, the petitioner has preferred Ext.P2 series of appeals before the 2nd respondent. Along with the appeals, the petitioner had also preferred Ext.P3 series of delay condonation petitions as also Ext.P4 series of stay petitions before the 2nd respondent. It is the case of the petitioner that even prior to considering the stay petitions, recovery steps are taken against the petitioner pursuant to Ext.P1 series of assessment orders.

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

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:

W.P.(C).No.34430/2015

1. The 2nd respondent shall consider and pass orders on Ext.P3 series of delay condonation petitions and Ext.P4 series of stay petitions within a period of one month from the date of receipt of a copy of this judgment, after hearing the petitioner.

2. Recovery steps for recovery of amounts confirmed against petitioner pursuant to Ext.P1 series of assessment orders including further proceedings pursuant to Ext.P5 prohibitory order, 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 prp/16/11/15