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High Court of KeralaWP(C)/34690/2015disposed of

K.M.Pushpa v. Commercial Tax Officer

2015-11-17Honourable 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 17TH DAY OF NOVEMBER 2015/26TH KARTHIKA, 1937 WP(C).No. 34690 of 2015 (I) ---------------------------- PETITIONER :

----------------------- K.M.PUSHPA, RAHUL AGENCIES, THOOKUPALAM, IDUKKI (DT) BY ADVS.SRI.K.N.SREEKUMARAN SMT.V.P.SEENA DEVI RESPONDENT(S):

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1. COMMERCIAL TAX OFFICER, NEDUMKANDAM, IDUKKI (DT) - 685 553.

2. DEPUTY TAHSILDAR (RR), NEDUMKANDAM, IDUKKI (DT) - 685 553.

3. DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAX DEPARTMENT, SASTRI ROAD, KOTTAYAM -688 001 BY GOVERNMENT PLEADER SMT. LILLY.K.T.

THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17-11-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

sts

WP(C).No. 34690 of 2015 (I) ---------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- P1 - TRUE COPY OF THE DEMAND NOTICE NO.2015/2674/6/500 DATED 17.9.2015 ISSUED BY THE 2ND RESPONDENT UNDER THE KRR ACT P2 - TRUE COPY OF THE ASSESSMENT ORDER BEARING NO.32060822894/2009-10 ISSUED BY THE 1ST RESPONDENT.

P3 - TRUE COPY OF THE ASSESSMENT ORDER BEARING NO.32060822894/2011-12 ISSUED BY THE 1ST RESPONDENT.

P4 - TRUE COPY OF THE APPEAL AGAINST EXT.P2 ORDER FILED BEFORE THE 3RD RESPONDENT ON 2.11.2015 P4(A) - TRUE COPY OF THE APPLICATION FOR STAY FILED IN EXT.P6 APPEAL ON 2.11.2015 P5 - TRUE COPY OF THE APPEAL AGAINST EXT.P3 ORDER FILED BEFORE THE 3RD RESPONDENT ON 2.11.2015 P5(A) - TRUE COPY OF THE APPLICATION FOR STAY FILED IN EXT.P7 APPEAL ON 2.11.2015 RESPONDENT(S)' EXHIBITS:

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

A.K.JAYASANKARAN NAMBIAR, J.

- - - - - - - - - - - - - - - - - - - - - - - - - - W.P.(C) No.34690 of 2015 - - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 17th day of November 2015

JUDGMENT

Against Exts. P2 and P3 assessment orders under the Kerala Value Added Tax Act, the petitioner has preferred Exts.P4 and P5 appeals and Exts.P4(a) and P5(a) stay petitions before the 3rd 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. P2 and P3 assessment 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 3rd respondent shall consider and pass orders on Ext.P4(a) and Ext.P5(a) stay petitions 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.34690 of 2015 : 2 :

ii) Recovery steps for recovery of amounts confirmed against petitioner by Ext.P2 and P3 assessment orders shall be kept in abeyance till orders are passed by the 3rd respondent as directed above and communicated to the petitioner.

Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE sm/