M/S. Kitco Ltd. v. State Of Kerala

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN WEDNESDAY, THE 25TH DAY OF NOVEMBER 2015/4TH AGRAHAYANA, 1937 WP(C).No. 35688 of 2015 (I) ---------------------------- PETITIONER:

------------------- KITCO LTD., FEMITH'S, P.B. NO.4407, PUTHIYA ROAD, NH BYE PASS, VENNALA, KOCHI 682 028, REPRESENTED BY ITS GENERAL MANAGER (FINANCE) - MR. JOSE DAVIS.

BY ADVS.SRI.M.GOPIKRISHNAN NAMBIAR SRI.P.GOPINATH SRI.P.BENNY THOMAS SRI.K.JOHN MATHAI SRI.JOSON MANAVALAN SRI.KURYAN THOMAS SRI.RAJA KANNAN RESPONDENTS:

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

STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO GOVERNMENT TAXES DEPARTMENT, SECRETARIAT, THIRUVANANHTHAPURAM 695 001.

2.

THE COMMERCIAL T AX OFFICER-II, FOURTH CIRCLE, ERNAKULAM 682 015.

3.

THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM - 682 015.

4.

THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, KAKKANAD, ERNAKULAM - 682 030.

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

WP(C).No. 35688 of 2015 (I) APPENDIX PETITIONER'S EXHIBITS P1:

TRUE COPY OF THE ASSESSMENT ORDER DATED 11.08.2015 PASSED BY THE 2ND RESPONDENT PERTAINING TOYEAR 2012-13 UNDER THE KVAT ACT P2:

TRUE COPY OF THE APPEAL MEMORANDUM DATED 14.10.2015 (WITHOUT ANNEXURES) FILED BY THE PETITIONER BEORE THE 3RD RESPONDENT, AGAINST EXT.P1 ASSESSMENT ORDER P3:

TRUE COPY OF THE STAY PETITION DATED 14.10.2015 FILED BY THE PETITIONER AGAINST EXT.P1 ASSESSMENT ORDER P4:

TRUE COPY OF THE DEMAND NOTICE DATED 17.11.2015 ISSUED BY THE 4TH RESPONDENT UNDER THE KERALA REVENUE RECOVERY ACT, PERTAINING TO AMOUNTS ASSESSED UNDER EXT.P1 ASSESSMENT ORDER RESPONDENT'S EXHIBITS NIL //TRUE COPY// P.A. TO JUDGE JJJ

K. VINOD CHANDRAN, J.

------------------------------------------ W.P.(C) No. 35688 of 2015 (I) ------------------------------------------ Dated this the 25th day of November, 2015

J U D G M E N T

The petitioner preferred Ext.P2 appeal and Ext.P3 stay petition under the Kerala Value Added Tax Act against Ext.P1 order before the 3rd respondent. The grievance of the petitioner is that even before the stay petition has been considered by the 3rd respondent, the 4th respondent has issued recovery notice under the Kerala Revenue Recovery Act, 1968.

2.

In the above circumstance, there shall be a direction to the 3rd respondent to consider and pass orders on Ext.P3 stay petition, within a period of two months from the date of receipt of the certified copy of this judgment and coercive proceedings shall stand stayed until such orders are passed, which order shall determine the matter thereafter.

Writ petition disposed of.

Sd/- K.VINOD CHANDRAN, JUDGE jjj 25/11/15