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High Court of KeralaWP(C)/37408/2015disposed of

M/S.Noble Hardwares, Trichur v. The Commercial Tax Officer-I, Chavakkad

2015-12-10Honourable Dr. Justice A.K.Jayasankaran Nambiar5 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR THURSDAY, THE 10TH DAY OF DECEMBER 2015/19TH AGRAHAYANA, 1937 WP(C).No. 37408 of 2015 (A) ---------------------------- PETITIONER :

------------------ M/S. NOBLE HARDWARES, EAST MADA, GIRIVAUIR, TRICHUR- 680101.

REPRESENTATED BY ITS PROPRIETRIX MRS. MARY ANTO, AGED 60 YEARS BY ADVS.SRI.MATHEWS K.UTHUPPACHAN SRI.TERRY V.JAMES RESPONDENTS :

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

1. THE COMMERCIAL TAX OFFICER-I, DEPARTMENT OF COMMERCIAL TAXES, CHAVAKKAD 688 506.

2. THE ASSISTANT COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, THRISSUR - 680001 R1 & R2 BY GOVERNMENT PLEADER SMT. LILLY K.T. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10-12-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

bp

WP(C).No. 37408 of 2015 (A) APPENDIX PETITIONER'S EXHIBITS :

P1:

COPY OF ASSESSMENT ORDER FOR THE YEAR 2011-12 ISSUED BY THE R1. P2:

COPY OF ASSESSMENT ORDER FOR THE YEAR 2012-13 ISSUED BY THE R1. P3:

COPY OF ASSESSMENT ORDER FOR THE YEAR 2013-14 ISSUED BY THE R1. P4:

COPY OF ASSESSMENT ORDER FOR THE YEAR 2014-15 ISSUED BY THE R1. P5:

COPY OF DEMAND NOTICE DT 30/10/2015 ISSUED BY THE R1 FOR ASSESSMENT YEAR 2011-12.

P6:

COPY OF DEMAND NOTICE DT 30/10/2015 ISSUED BY THE R1 FOR ASSESSMENT YEAR 2012-13.

P7:

COPY OF DEMAND NOTICE DT 30/10/2015 ISSUED BY THE R1 FOR ASSESSMENT YEAR 2013-14 P8:

COPY OF DEMAND NOTICE DT 30/10/2015 ISSUED BY THE R1 FOR ASSESSMENT YEAR 2014-15.

P9:

COPY OF KVAT APPEAL NO.411/2015 FILED BEFORE THE R2 WITH RESPECT TO ASSESSMENT YEAR 2011-12.

P10:

COPY OF KVAT APPEAL NO.412/2015 FILED BEFORE THE R2 WITH RESPECT TO ASSESSMENT YEAR 2012-13.

P11:

COPY OF KVAT APPEAL NO.413/2015 FILED BEFORE THE R2 WITH RESPECT TO ASSESSMENT YEAR 2013-14.

P12:

COPY OF KVAT APPEAL NO.412/2015 FILED BEFORE THE R2 WITH RESPECT TO ASSESSMENT YEAR 2014-15.

P13:

COPY OF THE STAY PETITION IN KVAT APPEAL NO. 411/2015 FILED BEFORE THE R2.

P14:

COPY OF THE STAY PETITION IN KVAT APPEAL NO. 412/2015 FILED BEFORE THE R2.

P15:

COPY OF THE STAY PETITION IN KVAT APPEAL NO. 413/2015 FILED BEFORE THE R2.

P16:

COPY OF THE STAY PETITION IN KVAT APPEAL NO. 414/2015 FILED BEFORE THE R2.

RESPONDENT'S EXHIBITS :

NIL.

//TRUE COPY// P.A. TO JUDGE bp

A.K.JAYASANKARAN NAMBIAR, J.

- - - - - - - - - - - - - - - - - - - - - - - - - - W.P.(C) No. 37408 of 2015 - - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 10th day of December 2015

JUDGMENT

Against Exts. P1 to P4 assessment orders under the Kerala Value Added Tax Act, the petitioner has preferred Exts.P9 and P12 appeals and Exts.P13 and P16 stay petitions 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 Exts. P1 to P4 assessment orders.

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 Exts.P13 to Ext.P16 stay petitions 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.37408 of 2015 : 2 :

ii) Recovery steps for recovery of amounts confirmed against petitioner by Ext.P1 to P4 assessment orders 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/