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High Court of KeralaWP(C)/37960/2015disposed of

M/S.Surya Resmi Traders v. Commercial Tax Officer

2015-12-15Honourable 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 15TH DAY OF DECEMBER 2015/24TH AGRAHAYANA, 1937 WP(C).No. 37960 of 2015 (T) ---------------------------- PETITIONER :

----------------------- SURYA RESMI TRADERS, XII/438 SAKTHI BUILDING, EDATHARA, PALAKKAD.

BY ADVS.SRI.PREMJIT NAGENDRAN SRI.N.S.SHAJI RESPONDENT(S):

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

1. COMMERCIAL TAX OFFICER, 1ST CIRCLE, PALAKKAD-678 001

2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM-682 015.

BY GOVERNMENT PLEADER SMT. LILLY.K.T.

THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15-12-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

sts

WP(C).NO.37960/2015 APPENDIX PETITIONER'S EXHIBITS:

P1 COPY OF THE ASSESSMENT ORDER NO.32090577322/10-11, DATED 23/11/2015 FOR THE ASSESSMENT YEAR 2010-11 P2 COPY OF THE ASSESSMENT ORDER NO.32090577322/11-12, DATED 23/11/2015 FOR THE ASSESSMENT YEAR 2011-12 P3 COPY OF THE ASSESSMENT ORDER NO.32090577322/12-13, DATED 23/11/2015 FOR THE ASSESSMENT YEAR 2012-13 P4 COPY OF THE ASSESSMENT ORDER NO.32090577322/13-14, DATED 23/11/2015 FOR THE ASSESSMENT YEAR 2013-14 P5 COPY OF THE ASSESSMENT ORDER NO.32090577322/14-15, DATED 23/11/2015 FOR THE ASSESSMENT YEAR 2015-16 P6 COPY OF THE ASSESSMENT ORDER NO.32090577322/15-16, (APRIL) DATED 23/11/2015 FOR THE ASSESSMENT YEAR 2015-16 P7 COPY OF THE ASSESSMENT ORDER NO.32090577322/15-16, (MAY) DATED 23/11/2015 FOR THE ASSESSMENT YEAR 2015-16 P8 COPY OF THE ASSESSMENT ORDER NO.

-2WP(C).NO.

NIL /TRUE COPY/ P.A.TO JUDGE sts

A.K.JAYASANKARAN NAMBIAR, J.

=========================================== W.P.(C). No. 37960 of 2015 ===================================================== Dated this the 15th day of December, 2015

JUDGMENT

Against Exts.P1 to P8 assessment orders passed under the Kerala Value Added Tax Act, hereinafter referred to as the KVAT Act, the petitioner preferred Exts.P9 to P16 appeals and Exts.P17 to P24 stay petitions before the 2nd respondent. It is the case of the petitioner that even before the consideration of the stay petition by the 2nd respondent, recovery steps have been initiated against him for recovery of the amounts confirmed against the petitioner by Exts.P1 to P8 orders.

2.

I have heard the learned counsel appearing for the petitioner as also the learned Government Pleader appearing for the respondents.

3.

On a consideration of the facts and circumstances of the case and the submissions made across the bar, I dispose the writ petition with a direction to the 2nd respondent to consider and pass orders on Exts.P17 to P24 stay petitions preferred by the petitioner before him, within a period of one month from the date of receipt of a copy of this judgment, after hearing the petitioner. Recovery steps for recovery of amounts confirmed against the petitioner by

-2W.P.(C). No. 37960 of 2015 Exts.P1 to P8 orders, shall be kept in abeyance till such time as the 2nd respondent passes orders as directed and communicated the same to the petitioner.

Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE das /15.12.15