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High Court of KeralaWP(C)/35639/2015disposed of

Union Chemists v. Commercial Tax Officer

2015-11-25Honourable Dr. Justice A.K.Jayasankaran Nambiar4 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR WEDNESDAY, THE 25TH DAY OF NOVEMBER 2015/4TH AGRAHAYANA, 1937 WP(C).No. 35639 of 2015 (D) --------------------------------------- PETITIONER(S):

--------------------- UNION CHEMISTS, BELURI COMPLEX, ANEBAGILU, KASARAGOD DISTRICT, PIN-671121, REPRESENTED BY ITS PARTNER MUHAMMED RASHEES.K.A. BY ADVS.SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.K.S.HARIHARAN NAIR RESPONDENT(S):

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

THE COMMERCIAL TAX OFFICER, KASARAGOD DISTRICT-671121.

2.

THE DY.COMMISSIONER (APPEALS), COMMERCIAL TAXES, NIRMAL ARCADE, ERANHIPALAM, KOZHIKODE-673006.

3.

THE INSPECTING ASST.COMMISSIONER, COMMERCIAL TAXES, KASARAGOD-671121.

BY GOVERNMENT PLEADER SRI.RENJITJH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25-11-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

PJ

WP(C).No. 35639 of 2015 (D) --------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- EXT.P-1:

TRUE COPY OF ASSESSMENT ORDER DATED 16/7/15 ISSUED BY THE R1 FOR THE YEAR 2012-2013 EXT.P-2:

TRUE COPY OF APPEAL MEMORANDUM AGAINST EXT.P1 EXT.P3:

TRUE COPY OF STAY PETITION FILED IN EXT.P2 APPEAL EXT.P4:

TRUE COPY OF RR NOTICE DATED 9/11/15 ISSUED BY THE R3. RESPONDENT(S)' EXHIBITS --------------------------------------- NIL.

/ TRUE COPY / P.S. TO JUDGE PJ

A.K.JAYASANKARAN NAMBIAR, J.

=========================================== W.P.(C). No. 35639 of 2015 ===================================================== Dated this the 25th day of November, 2015

JUDGMENT

The petitioner is a registered dealer under the Kerala Value Added Tax Act, 2003, hereinafter referred to as the "KVAT Act". Against Ext.P1 assessment order passed under the KVAT Act, for the assessment year 2012-13, the petitioner preferred Ext.P2 appeal along with Ext.P3 stay petition before the 2nd respondent. It is the case of the petitioner that even before consideration of the stay petition by the 2nd respondent, recovery steps have been initiated against him through Ext.P4 recovery notice, for recovery of of the amounts confirmed in Ext.P1 order.

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 as also 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.P3 stay petition, preferred by the petitioner before him, within a period of one month from the date of receipt of a copy of this judgment, after hearing the petitioner. Coercive steps

-2W.P.(C). No. 35639 of 2015 pursuant to Ext.P4 notice, shall be kept in abeyance till such time as the orders are passed by the 2nd respondent as directed and communicated to the petitioner.

Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE das /25.11.15