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High Court of KeralaWP(C)/36274/2015disposed of

Kerala Electricals And Saniwares v. The Commercial Tax Officer

2015-12-01Honourable 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 1ST DAY OF DECEMBER 2015/10TH AGRAHAYANA, 1937 WP(C).No. 36274 of 2015 (H) --------------------------------------- PETITIONER(S):

--------------------- KERALA ELECTRICALS AND SANIWARES, PUTHIYAKUNNEL, VIII/248R, UZHAVOOR, KOTTAYAM DISTRICT, PIN-686 634.

BY ADV. SRI.V.DEVANANDA NARASIMHAM RESPONDENT(S):

-------------------------

1. THE COMMERCIAL TAX OFFICER, COMMERCIAL TAXES, ETTUMANOOR, KOTTAYAM-686631.

2. THE DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES, PUBLIC LIBRARY BUILDING, KOTTAYAM-66001.

3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, CIVIL STATION, KOTTAYAM-686002. BY GOVERNMENT PLEADER SMT.LILLY K.T.

THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01-12-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

PJ

WP(C).No. 36274 of 2015 (H) --------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- EXT.P1.

TRUE COPY OF THE ANNUAL RETURN FOR 2013-14 E-FILED ON 29/5/2014 BEFORE THE 1ST RESPONDENT EXT.P2.

TRUE COPY OF THE ASSESSMENT ORDER DATED 25/7/2015 FOR YEAR 2013-14 ISSUED BY 1ST RESPONDENT TO PETITIONER EXT.P3.

TRUE COPY OF THE FORM 29 APPEAL MEMORANDUM DATED 25/11/2015 FOR THE YEAR 2013-14 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXT.P4.

TRUE COPY OF THE IA FOR CONDONATION OF DEALY DATED 25/11/2015 BEFORE THE 2ND RESPONDENT BY PETITIONER EXT.P5.

TRUE COPY OF THE IA FOR STAY DATED 25/11/2015 FILED BEFORE THE 2ND RESPNODENT BY THE PETITIONER EXT.P6.

TRUE COPY OF THE RR NOTICE DATED 29/9/2015 FOR THE YEAR 201314 ISSUED U/S. 7 OF THE RR ACT BY 3RD RESPONDENT TO THE PETITIONER RESPONDENT(S)' EXHIBITS --------------------------------------- NIL.

/ TRUE COPY / P.S. TO JUDGE PJ

A.K.JAYASANKARAN NAMBIAR, J.

- - - - - - - - - - - - - - - - - - - - - - - - - - W.P.(C) No. 36274 of 2015 - - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 1st day of December 2015

JUDGMENT

Against Ext. P2 assessment order under the Kerala Value Added Tax Act, the petitioner has preferred Ext.P3 appeal, Ext.P4 delay condonation petition and Ext.P5 stay petition 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 Ext. P2 assessment order.

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 Ext.P4 delay condonation petition and Ext.P5 stay petition within a period of one month from the date of receipt of a copy of this

W.P.(c).No.36274 of 2015 : 2 :

judgment, after hearing the petitioner.

ii) Recovery steps for recovery of amounts confirmed against petitioner by Ext.P6 demand notice 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/