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High Court of KeralaWP(C)/36560/2015disposed of

T.K.Anil Kumar v. The Agricultural Income Tax

2015-12-03Honourable 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 3RD DAY OF DECEMBER 2015/12TH AGRAHAYANA, 1937 WP(C).No. 36560 of 2015 (T) --------------------------------------- PETITIONER(S):

---------------------- T.K.ANIL KUMAR, PROPRIETOR, WOOD LAND FURNITURE, OPPOSITE ST.JOSEPH HOSPITAL, MANANTHAVADY, WAYANAD DISTRICT.

BY ADVS.SRI.N.MURALEEDHARAN NAIR SRI.V.K.SHAMUSUDHEEN SMT.K.HYMAVATHY RESPONDENT(S):

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

1. THE AGRICULTURAL INCOME TAX AND COMMERCIAL TAX OFFICER, MANANTHAVADY 670 645.

2. THE DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, KOZHIKODE 673 006.

3. THE DEPUTY TAHSILDAR (REVENUE RECOVERY), TLAUK OFFICE, MANANTHAVADY 670 645.

BY GOVERNMENT PLEADER SMT.LILLY K.T.

THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03-12-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

PJ

WP(C).No. 36560 of 2015 (T) --------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- P1TRUE COPY OF THE ASSESSMENT ORDER PASSED BY 1ST RESPONDENT FOR THE YEAR 2011-12 DATED 6.5.2015 P2TRUE COPY OF THE APPEAL FILED BY THE PETITONER BEFORE THE 2ND RESPONDENT DATED 15.6.2015 P3TRUE COPY OF THE STAY PETITON FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 15.6.2015 P4TRUE COPY OF THE DEMAND NOTICE UDNER SECTION 7 OF THE RVENUE RECOVERY ACT ISUED BY 3RD RESPONDENT FOR THE YEAR 2011-12 DATED 19.11.2015 RESPONDENT(S)' EXHIBITS --------------------------------------- NIL.

/ TRUE COPY / P.S. TO JUDGE PJ

A.K.JAYASANKARAN NAMBIAR, J.

- - - - - - - - - - - - - - - - - - - - - - - - - - W.P.(C) No. 36560 of 2015 - - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 3rd day of December 2015

JUDGMENT

Against Ext. P1 assessment order under the Kerala Value Added Tax Act, the petitioner has preferred Ext.P2 appeal and Ext.P3 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. P1 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.P3 stay petition within a period of one month from the date of receipt of a copy of this judgment, after hearing the petitioner.

W.P.(c).No.36560 of 2015 : 2 :

ii) Recovery steps for recovery of amounts confirmed against petitioner by Ext.P4 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/