Cordial Foundation v. Asst. Commissioner (Works Contract)
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. 39882 of 2015 (I) ---------------------------- PETITIONER :
---------------------- CORDIAL FOUNDATION, GEETHA, T.C.9/2561, NEAR K.P.C.C. OFFICE, THIRUVANANTHAPURAM-695 010, REPRESENTED BY ITS MANAGING PARTNER N. AYYAPPAN UNNITHAN.
BY ADVS.SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.K.S.HARIHARAN NAIR RESPONDENT(S):
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1. THE ASST. COMMISSIONER (WORKS CONTRACT), COMMERCIAL TAXES, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM-695 002
2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM-695 002
3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM-695 002 BY GOVERNMENT PLEADER SMT. LILLY.K.T.
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23-12-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
sts
WP(C).NO.39822/2015 APPENDIX PETITIONER'S EXHIBITS:
P1 COPY OF THE ASSESSMENT ORDER DATED 30/09/2015 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-2013.
P2 COPY OF THE APPEAL MEMORANDUM AGAINST EXT.P1. P3 COPY OF THE STAY PETITION FILED IN EXT.P2 APPEAL P4 COPY OF THE RR NOTICE DATED 11/12/2015 ISSUED BY THE 3RD RESPONDENT RESPONDENT'S EXHIBITS:
NIL /TRUE COPY/ P.A.TO JUDGE sts
A.K.JAYASANKARAN NAMBIAR, J.
=========================================== W.P.(C). No. 39882 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 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 by issuing Ext.P4 recovery 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 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 pursuant to Ext.P4 notice, shall be kept in
-2W.P.(C). No. 39882 of 2015 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 /23.12.15