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High Court of KeralaWP(C)/35798/2015disposed of

M/S Excellent Moulders v. The Assistant Commissioner

2015-11-26Honourable Dr. Justice A.K.Jayasankaran Nambiar4 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR THURSDAY, THE 26TH DAY OF NOVEMBER 2015/5TH AGRAHAYANA, 1937 WP(C).No. 35798 of 2015 (Y) ---------------------------- PETITIONER :

---------------------- M/S EXCELLENT MOULDERS, XVI 289C, JUBILEE ROAD, NEAR AGRICULTURE MARKET, NETOOR P.O, REPRESENTED BY MR. BINU P.S., S/O. M. PRABHAKARAN,AGED ABOUT 46 YEARS, RESIDING AT BIJU NIVAS, TC V13/787, VADAYAKADU JN, VANCHIYOOR P.O., TRIVANDRUM -695 035 BY ADVS.SRI.T.V.GEORGE SRI.JIMMY GEORGE (THADATHIL) RESPONDENT(S):

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1. THE ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, SPECIAL CIRCLE III, COMMERCIAL TAXES, THEVARA, ERNAKULAM.

2. THE DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, SPECIAL CIRCLE III.

3. INSPECTING ASSISSTANT COMMISSIONER, COMMERCIAL TAXES, KAKKAND, ERNAKULAM BY GOVERNMENT PLEADER SMT. K.T.LILLY THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26-11-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

sts

WP(C).NO.35798/2015 APPENDIX PETITIONER'S EXHIBITS:

P1 COPY OF THE ASSESSMENT ORDER DATED 22/05/15 FOR THE ASSESSMENT YEARS 2011-12 P2 COPY OF THE ASSESSMENT ORDER DATED 22/05/15 FOR THE ASSESSMENT YEARS 2012-13 P3 COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT AUTHORITY FOR THE ASSESSMENT YEARS 2011-12 P4 COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT AUTHORITY FOR THE ASSESSMENT YEAR 2012-13 P5 COPY OF THE PETITION FOR URGENT HEARING OF THE SAID APPEALS BEFORE THE 2ND RESPONDENT P6 COPY OF THE PETITIONS FOR URGENT HEARING OF THE SAID APPEALS BEFORE THE 2ND RESPONDENT P7 COPY OF THE STAY PETITION FOR THE ASSESSMENT YEARS 2011-12 P8 COPY OF THE STAY PETITION FOR THE ASSESSMENT YEARS 2012-13 P9 COPY OF THE REVENUE RECOVERY NOTICE FOR THE ASSESSMENT YEAR 2011-12 P10 COPY OF THE REVENUE RECOVERY NOTICE FOR THE ASSESSMENT YEAR 2012-13.

RESPONDENT'S EXHIBITS:

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

A.K.JAYASANKARAN NAMBIAR, J.

- - - - - - - - - - - - - - - - - - - - - - - - - - W.P.(C) No.35798 of 2015 - - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 26th day of November 2015

JUDGMENT

Against Exts. P1 and P2 assessment orders under the Kerala Value Added Tax Act, the petitioner has preferred Exts.P3 and P4 appeals and Exts.P7 and P8 stay petitions, before the 2nd 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. P1 and P2 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 2nd respondent shall consider and pass orders on Exts.P7 and Ext.P8 stay petitions within a period of one month from the date of receipt of a copy of this judgment, after hearing

W.P.(c).No.35798 of 2015 : 2 :

the petitioner.

ii) Recovery steps for recovery of amounts confirmed against petitioner by Exts.P9 and P10 Revenue Recovery notices, shall be kept in abeyance till orders are passed by the 2nd respondent as directed above and communicated to the petitioner.

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