High Court of KeralaWP(C)/36958/2015disposed of

Sri.Raghunath Cheriyath v. The Commercial Tax Officer (Works Contract)

2015-12-07Honourable Dr. Justice A.K.Jayasankaran Nambiar4 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR MONDAY, THE 7TH DAY OF DECEMBER 2015/16TH AGRAHAYANA, 1937 WP(C).No. 36958 of 2015 (T) ---------------------------- PETITIONER(S):

-------------------------- SRI.RAGHUNATH CHERIYATH, PROPRIETOR, M/S.MED FLOW, FORT ROAD, KANNUR - 670 001.

BY ADV. SRI.DALE P.KURIEN.

RESPONDENT(S):

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

1. THE COMMERCIAL TAX OFFICER (WORKS CONTRACT), KANNUR - 670 001.

2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, MINI BYE-PASS, ERANJPALAM, KOZHIKODE-673 006.

BY GOVT. PLEADER SMT.LILLY K.T.

THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07-12-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

rs.

WP(C).No. 36958 of 2015 (T) APPENDIX PETITIONER'S EXHIBITS:- EXT.P1:

TRUE COPY OF THE ASSESSMENT ORDER DATED 11/05/2015. EXT.P1(A):

TRUE COPY OF THE NOTICE OF DEMAND IN FORM NO.12 DATED 11/06/2015.

EXT.P2:

TRUE COPY OF THE APPEAL MEMORANDUM DATED 25/09/2015. EXT.P3:

TRUE COPY OF STAY PETITION DATED 25/09/2015.

RESPONDENT'S EXHIBITS:- NIL.

//TRUE COPY// P.S. TO JUDGE rs.

A.K.JAYASANKARAN NAMBIAR, J.

- - - - - - - - - - - - - - - - - - - - - - - - - - W.P.(C) No.36958 of 2015 - - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 7th 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.36958 of 2015 : 2 :

ii) Recovery steps for recovery of amounts confirmed against petitioner by Ext.P1 assessment order 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/