K.K.Mahamood v. Spl.Deputy Tahsildar (Revenue Recovery)
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR TUESDAY, THE 8TH DAY OF DECEMBER 2015/17TH AGRAHAYANA, 1937 WP(C).No. 35555 of 2015 (T) ---------------------------- PETITIONER :
--------------------- K.K.MAHAMOOD K.K. HOUSE, P.O.MATTUL CENTRAL KANNUR DISTRICT, PIN - 670 302.
BY ADVS.SRI.S.ANIL KUMAR SRI.K.S.HARIHARAN NAIR RESPONDENT(S) :
----------------------------
1. THE SPECIAL DEPUTY TAHSILDAR (REVENUE RECOVERY) KANNUR - 670 002.
2. COMMERCIAL TAX OFFICER SECOND CIRCLE, THANA, KANNUR - 670 002.
R1 & R2 BY GOVT. PLEADER SRI. R. RANJITH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08-12-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
Mn ...2/-
WP(C).No. 35555 of 2015 (T) ---------------------------------------- APPENDIX PETITIONERS' EXHIBITS :
------------------------------------- EXT. P1 - COPY OF NOTICE DT. 19.8.2015 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 7 OF THE RR ACT.
EXT. P1(a) - COPY OF NOTICE DT. 19.8.2015 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 34 OF THE RR ACT.
EXT. P2 - COPY OF LETTE DT. 28.9.2015 ADDRESSED TO THE 1ST RESPONDENT. RESPONDENT(S)' EXHIBITS : NIL --------------------------------------------------------- //TRUE COPY// P.A. TO JUDGE Mn
A.K.JAYASANKARAN NAMBIAR, J.
=========================================== W.P.(C). No. 35555 of 2015 ===================================================== Dated this the 8th day of December, 2015
JUDGMENT
The petitioner, who is a dealer under the Kerala Value Added Tax Act, hereinafter referred to as the KVAT Act, has approached this Court aggrieved by Exts.P1 and P1(a) revenue recovery notices served on him. In the writ petition, the case of the petitioner is that he was not served with any order from the respondents in respect of any tax liability, and therefore, he could not take steps to pursue an appellate remedy against the orders of assessments completed against him. When the matter was taken up for orders today, it is submitted by counsel for the petitioner that the assessment orders, on the basis of which the revenue recovery proceedings were initiated against him, have since been served on him and he intends to pursue his appellate remedy against the said order.
Taking note of the said submission of counsel for the petitioner, I dispose the writ petition by directing that recovery proceedings pursuant to Exts.P1 and P1(a) notices shall be kept in abeyance for a period of three weeks from the date of receipt of a copy of this judgment, so as to enable the petitioner to pursue his appellate remedy against the orders of assessment now served on him.
Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE das /8.12.15