M/S. Sreemurugan Industrial Engineers v. The Intellicence Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR TUESDAY, THE 22ND DAY OF DECEMBER 2015/1ST POUSHA, 1937 WP(C).No. 39025 of 2015 (C) ---------------------------- PETITIONER :

---------------------- M/S. SREEMURUGAN INDUSTRIAL ENGINEERS, DOOR NO.CC 18/1,THOPPUMPADY, KOCHI, REPRESENTED BY ITS PARTNER V.K.THILAKAN.

BY ADVS.SMT.S.K.DEVI SRI.SANTHOSH P.ABRAHAM RESPONDENT(S):

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

1. THE INTELLIGENCE OFFICER(IB), O/O THE DEPUTY COMMISSIONER (INT), DEPT. OF COMMERCIAL TAXES, ERNAKULAM AT EDAPPALLY-682 024.

2. THE DEPUTY COMMISSIONER, DEPT. OF COMMERCIAL TAXES, ERNAKULAM-682 015 BY GOVERNMENT PLEADER SRI.R.RANJITH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22-12-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

sts

WP(C).NO.39025/2015 APPENDIX PETITIONER'S EXHIBITS:

P1 COPY OF THE ASSESSMENT ORDER NO.IBE-II/IR-76/CR-27/2015-16 DATED 20/11/2015.

P2 COPY OF THE REVISION FOR THE YEAR 2008-09 DATED 4/12/2015 P3 COPY OF THE STAY PETITION DATED 4/12/2015.

RESPONDENT'S EXHIBITS:

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

A.K.JAYASANKARAN NAMBIAR, J.

=========================================== W.P.(C). No. 39025 of 2015 ===================================================== Dated this the 22nd day of December, 2015

JUDGMENT

Against Ext.P1 penalty order passed under the Kerala Value Added Tax Act, hereinafter referred to as the KVAT Act, the petitioner preferred Ext.P2 revision and Ext.P3 stay petition 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 the petitioner for recovery of the amounts confirmed against the petitioner by Ext.P1 order.

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 Ext.P3 stay petition 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 Ext.P1

-2W.P.(C). No. 39025 of 2015 order, shall be kept in abeyance till such time as the 2nd respondent passes orders as directed and communicates the same to the petitioner.

Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE das /22.12.15