High Court of KeralaWP(C)/37100/2015disposed of

Sreeram K.B v. The Commercial Tax Officer

2015-12-08Honourable 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 8TH DAY OF DECEMBER 2015/17TH AGRAHAYANA, 1937 WP(C).No. 37100 of 2015 (J) ---------------------------- PETITIONER(S):

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1. SREERAM K.B, MANAGING PARTNER AURA JEWELLERS, S/O.BALAKRISHNAN, KARANATH HOUSE, MANALUR P.O., THRISSUR.

2. SANTHOSH KUMAR K.G., PARTNER, AURA JEWELLERS, S/O.GANGADARAN, KOCHATH HOUSE, MANALUR P.O, THRISSUR.

BY ADVS.SMT.S.K.DEVI SMT.P.K.MAYA DEVI RESPONDENT(S):

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1. THE COMMERCIAL TAX OFFICER II, DEPT. OF COMMERCIAL TAXES, IST CIRCLE, THRISSUR - 680 001.

2. THE DEPUTY TAHSILDAR (RR), THRISSUR - 680 020.

BY GOVERNMENT PLEADER SMT.LILLY.K.T THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08-12-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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WP(C).No. 37100 of 2015 (J) -------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS:

------------------------------------- EXT.P-1:

TRUE COPY OF THE ORDER NO.32080542737/14-15(MAY, JUNE, JULY AND AUGUST) DATED 1.10.2015 (MODIFIED).

EXT.P-2:

TRUE COPY OF THE RECTIFYING DATED 30.11.2015. EXT.P-3:

TRUE COPY OF THE NOTICE NO.(RR8) 2015/6365/8/600 DATED 23.11.2015.

EXT.P-4:

TRUE COPY OF THE REQUEST DATED 1.12.2015.

EXT.P-5:

TRUE COPY OF THE REQUEST DATED 1.12.2015.

RESPONDENT(S)' EXHIBITS:

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

A.K.JAYASANKARAN NAMBIAR, J.

- - - - - - - - - - - - - - - - - - - - - - - - - - W.P.(C) No.37100 of 2015 - - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 8th day of December 2015

JUDGMENT

Against Ext.P1 assessment order under the Kerala Value Added Tax Act, the petitioner has preferred Ext.P2 rectification petition before the 1st respondent. It is the case of the petitioner that even prior to considering the rectification 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 1st respondent shall consider and pass orders on Ext.P2 rectification 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.37100 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 1st respondent as directed above and communicated to the petitioner.

Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE sm/