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High Court of KeralaWP(C)/36300/2015disposed of

M/S.Wood Art 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. 36300 of 2015 (J) ---------------------------- PETITIONER:

---------------------- M/S.WOOD ART, OLD BUS STAND, P.O.VALAPATTANAM, KANNUR DISTRICT-670 010 REPRENSENTED BY ITS PARTNER, SHRI.K.MUHAMMED AFSAL.

BY SRI.T.M.SREEDHARAN,SENIOR ADVOCATE ADVS.SRI.V.P.NARAYANAN SMT.DIVYA RAVINDRAN RESPONDENTS:

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1. THE COMMERCIAL TAX OFFICER, IIND CIRCLE, KANNUR-670 001.

2. THE DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, NIRMAL ARCADE, ERNAHIPALAM, KOZHIKODE-670 006.

3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, KANNUR-670 001.

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:

sts

WP(C).No. 36300 of 2015 (J) ---------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- P1 TRUE COPY OF THE APPLICATION DATED 28TH SEPTEMBER, 2015 SUBMITTED BY THE PETITIONER BEFORE THE FIRST APPLICATION. P2 TRUE COPY OF REVISED RETURN DATED 20.11.2015 IN FORM N0.10 P3 TRUE COPY OF THE ORDER NO.321206 32012/2014-15 DATED 20.6.2015 PASSED BY THE FIRST RESPONDENT ALONG WITH DEMAND NOTICE P4 TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 21.11.2015 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT P4(A) TRUE COPY OF THE STAY PETITION DATED 21.11.2015 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT P4(B) TRUE COPY OF THE PETITION FOR CONDONATION OF DELAY DATED 21.11.2015 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT P5 TRUE COPY OF THE REVENUE RECOVERY NOTICE DATED 17.9.2015 IN FORM NO.1 ISSUED BY THE 3RD RESPONDENT.

RESPONDENT(S)' EXHIBITS:

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

A.K.JAYASANKARAN NAMBIAR, J.

=========================================== W.P.(C). No. 36300 of 2015 ===================================================== Dated this the 1st day of December, 2015

JUDGMENT

Against Ext.P3 order of assessment under the Kerala Value Added Tax Act, the petitioner preferred Ext.P4 appeal and Ext.P4 (a) stay petition along with Ext.P4(b) delay condonation petition before the 2nd respondent. It is the case of the petitioner that even before the consideration of the stay petition by the 2nd respondent, recovery steps have been initiated through Ext.P5 revenue recovery notice, for recovery of the amount confirmed against the petitioner.

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 and 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.P4(a) stay petition and Ext.P4(b) delay condonation 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. Recovery steps for recovery of amounts

-2W.P.(C). No. 36300 of 2015 pursuant to Ext.P5 recovery notice, shall be kept in abeyance, till such time as the 2nd respondent passes orders as directed and communicates the same to the petitioner. The petitioner shall produce a copy of this writ petition together with a copy of this judgment, before the 2nd respondent for further action. Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE das /1.12.15