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High Court of KeralaWP(C)/37037/2015disposed of

M/S.Eastern Trades(P) Ltd v. The Asst.Commissioner -Ii

2015-12-08Honourable Dr. Justice A.K.Jayasankaran Nambiar5 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR TUESDAY, THE 8TH DAY OF DECEMBER 2015/17TH AGRAHAYANA, 1937 WP(C).No. 37037 of 2015 (D) --------------------------------------- PETITIONER(S):

----------------------- M/S.EASTERN TRADES (P) LTD., OONNUKAL P.O., KOTHAMANGALAM, ERNAKULAM DISTRICT, REPRESENTED BY M.E.MOHAMMED, MANAGING DIRECTOR. BY ADVS.SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT(S):

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1. THE ASST.COMMISSIONER - II, COMMERCIAL TAXES SPECIAL CIRCLE, PERUMBAVOOR-683 542.

2. DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM-682 013.

3. THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, SALES TAX COMPLEX, ERNAKULAM-682 013.

BY GOVERNMENT PLEADER SRI.R.RANJITH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08-12-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: msv/

WP(C).No. 37037 of 2015 (D) ---------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- P1 : COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2009-10 DTD.30.6.2014.

P2 : COPY OF ORDER ISSUED BY THE 2ND RESPONDENT DTD.12.10.2015. P3 : COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT DTD.1.12.2015.

P3(A): COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT DTD.1.12.2015.

RESPONDENT(S)' EXHIBITS:

----------------------------------------- NIL //TRUE COPY// P.S.TO JUDGE Msv/

A.K.JAYASANKARAN NAMBIAR, J.

............................................................. ............................................................. Dated this the 8th day of December, 2015

J U D G M E N T

Against Ext.P2 1st appellate order under the Kerala Value Added Tax Act, the petitioner has preferred Ext.P3 appeal and Ext.P3(a) stay petition before the 3rd 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 1st appellate 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 3rd respondent shall consider and pass orders on Ext.P3(a) stay petition within a period of one month from the date of receipt of a copy of this judgment, after hearing the petitioner.

ii. Coercive steps for recovery of amounts confirmed against petitioner by Ext.P2 1st appellate order order shall be kept in abeyance till such time as orders are passed by the 3rd respondent as directed above and communicated to the petitioner..

iii. The order to be passed by the 3rd respondent shall be a reasoned one adverting to the contentions of the petitioner regarding existence of a prima facie case for a stay of recovery pending disposal of the appeal.

A.K.JAYASANKARAN NAMBIAR JUDGE mns/08.12.15