T.A.Shibu v. The Intelligence 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. 39090 of 2015 () --------------------------- PETITIONER :

------------------ T.A.SHIBU, AGED 34 YEARS, M/S. ABS STORES, MEDAMUKKU, KAYAMKULAM.

BY ADVS.SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS :

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

1. THE INTELLIGENCE OFFICER, KAYAMKULAM - 690502.

2. DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, KOLLAM - 691001.

R1 & R2 BY GOVERNMENT PLEADER SMT. .LILLY K.T. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22-12-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

bp

WP(C).No. 39090 of 2015 () APPENDIX PETITIONER'S EXHIBITS :

P1:

COPY OF ASSESSMENT ORDER ISSUED BY THE R1 FOR THE YEAR 2013-14 DT 29/9/2015.

P2:

COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE R2. P3:

COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE R2 14/12/2015.

RESPONDENT'S EXHIBITS :

NIL.

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

A.K.JAYASANKARAN NAMBIAR, J.

=========================================== W.P.(C). No. 39090 of 2015 ===================================================== Dated this the 22nd day of December, 2015

JUDGMENT

Against Ext.P1 assessment order passed under the Kerala Value Added Tax Act, hereinafter referred to as the KVAT Act, the petitioner preferred Ext.P2 appeal 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 him 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 order, shall be kept in abeyance till such time as the 2nd respondent

-2W.P.(C). No. 39090 of 2015 passes orders as directed and communicates the same to the petitioner.

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