M/S. Doner Kabab v. State Of Kerala
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR WEDNESDAY, THE 23RD DAY OF DECEMBER 2015/2ND POUSHA, 1937 WP(C).No. 39841 of 2015 (E) ---------------------------- PETITIONER(S):
-------------------------- M/S. DONER KABAB, 34/1087 (FC-17A), LULU INTERNATIONAL SHOPPING MALL, EDAPPALLY, KOCHI-682 034, REPRESENTED BY ITS MANAGER SHAJI M.
BY ADV. DR.K.P.PRADEEP.
RESPONDENT(S):
----------------------------
1. STATE OF KERALA, REPRESENTED BY ITS PRINCIPAL SECRETARY TO TAXES, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695 001.
2. COMMERCIAL TAX OFFICER, 1ST CIRCLE, DEPARTMENT OF COMMERCIAL TAXES, KALAMASSERY AT CIVIL STATION, KAKKANAD, ERNAKULAM-682 030.
3. ASSISTANT COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM-682 016.
4. INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, KAKKANAD, ERNAKULAM-682 030.
BY GOVT. PLEADER SRI.R. RANJITH.
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23-12-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
rs.
WP(C).No. 39841 of 2015 (E) APPENDIX PETITIONER'S EXHIBITS:- EXT.P1 COPY OF THE ASSESSMENT ORDER NO.32071232823/13-14 DATED 08/10/2015 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER.
EXT.P2 COPY OF THE APPEAL DATED 16/11/2015 FILED AGAINST EXT.P1 ASSESSMENT ORDER AND PENDING BEFORE THE 3RD RESPONDENT. EXT.P3 COPY OF THE APPLICATION DATED 16/11/2015 FOR STAY IN EXT.P2 APPEAL PENDING BEFORE THE 3RD RESPONDENT. EXT.P4 COPY OF THE DEMAND NOTICE UNDER SECTION 7 OF THE RR ACT NO.A5.3458/15 DATED 17/12/2015 ISSUED BY THE 4TH RESPONDENT TO THE PETITIONER.
RESPONDENT'S EXHIBITS:- NIL.
//TRUE COPY// P.S. TO JUDGE rs.
A.K.JAYASANKARAN NAMBIAR, J.
=========================================== W.P.(C). No. 39841 of 2015 ===================================================== Dated this the 23nd 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 3rd respondent. It is the case of the petitioner that even before the consideration of the stay petition by the 3rd respondent, recovery steps have been initiated by issuing Ext.P4 demand notice for recovery of the amounts confirmed against the petitioner. 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 3rd 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
-2W.P.(C). No. 39841 of 2015 recovery of amounts pursuant to Ext.P4 notice, shall be kept in abeyance till such time as the 3rd respondent passes orders as directed and communicated the same to the petitioner. Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE das /23.12.15