High Court of KeralaWP(C)/37112/2015disposed of

M/S. Kwality Veneers & Board Products 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. 37112 of 2015 (L) --------------------------------------- PETITIONER(S):

---------------------- M/S. KWALITY VENEERS & BOARD PRODUCTS, PAPPINISSERI, KANNUR 670 005, REPRESENTED BY ITS MANAGING PARTNER SHRI.K.PRAKASAN. BY ADV. SRI.DALE P.KURIEN RESPONDENT(S):

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

1. THE COMMERCIAL TAX OFFICER, (WC) IIND CIRCLE, KANNUR 670 001.

2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, MINI BYE-PASS, ERANJPALAM, KOZHIKODE 650 002.

3. 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 08-12-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No. 37112 of 2015 (L) --------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- P1:

TRUE COPY OF THE ASSESSMENT ORDER DATED 5/8/2015 P1(A): TRUE COPY OF THE DEMAND NOTICE DATED 5/8/2015 P2:

TRUE COPY OF THE APPEAL MEMORANDUM DATED 19/8/2015 P3:

TRUE COPY OF STAY PETITION DATED 2/9/2015 P4:

TRUE COPY OF RECOVERY NOTICE DATED 29/11/2015 RESPONDENT(S)' EXHIBITS --------------------------------------- NIL.

/ TRUE COPY / P.S. TO JUDGE PJ

A.K.JAYASANKARAN NAMBIAR, J.

- - - - - - - - - - - - - - - - - - - - - - - - - - W.P.(C) No.37112 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 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.37112 of 2015 : 2 :

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