Kerala High Court
Jayapal E.R vs The Commissioner Of Commercial Taxes
Author: P.R.Ramachandra Menon
Bench: P.R.Ramachandra Menon
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR.JUSTICE P.R.RAMACHANDRA MENON
FRIDAY,THE 7TH DAY OF NOVEMBER 2014/16TH KARTHIKA, 1936
WP(C).No. 29488 of 2014 (I)
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PETITIONER:
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JAYAPAL E.R. , PROPRIETOR,
SOFT TECHLOGIES, 2ND FLOOR,
PERUMBILIL BUILDING, THODUPUZHA,
IDUKKI DISTRICT, PIN-685 584,
REPRESENTED BY POWER OF ATTORNEY
MR. RAGHUNATHAN.P.P.
BY ADV. SRI.MOHAMMED RAFIQ
RESPONDENT(S):
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1. THE COMMISSIONER OF COMMERCIAL TAXES,
GOVERNMENT OF KERALA, TAX TOWER,
KARAMANA.P.O., THIRUVANANTHAPURAM-695002.
2. THE INTELLIGENCE OFFICER(IB),
DEPARTMENT OF COMMERCIAL TAXES,
THODUPUZHA, IDUKKI, PIN -685 584.
3. THE DEPUTY TAHSILDAR(RR),
THODUPUZHA, IDUKKI, PIN-685584.
4. THE STATE OF KERALA,
REPRESENTED BY THE SECRETARY,
COMMERCIAL TAXES DEPARTMENT,
TRIVANDRUM, PIN - 695001.
BY SENIOR GOVT. PLEADER SMT.SHOBA ANNAMMA EAPEN
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 07-11-2014, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
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WP(C).No. 29488 of 2014 (I)
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APPENDIX
PETITIONER(S)' EXHIBITS:
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P1: THE TRUE COPY OF THE ORDER NO. CR-63/13-14 DATED 30-12-013 RELATING
TO THE ASSESSMENT YEAR 2011-12 PASSED BY THE 2ND RESPONDENT
UNDER SECTION 67 OF THE KERALA VALUE ADDED TAX ACT,2003.
P2: THE TRUE COPY OF THE ORDER NO. CR/13-14 DATED 30-12-2013 RELATING
TO THE ASSESSMENT YEAR 2012-13 PASSED BY THE 2ND RESPONDENT
UNDER SECTION 67 OF THE KERALA VALUE ADDED TAX ACT,2003.
P3: THE TRUE COPY OF THE ORDER NO. CR-65/13-14 DATED 30-12-2013
RELATING TO THE ASSESSMENT YEAR 2013-14 PASSED BY THE
2ND RESPONDENT UNDER SECTION 67 OF THE KERALA VALUE ADDED TAX
ACT,2003.
P4: THE TRUE COPY OF THE ORDER NO. A3-KVAT RP NO. 08/2014, 09/2014 &
10/2014 DATED 12-8-2014 PASSED BY THE DEPUTY COMMISSIONER
COMMERCIAL TAXES, IDUKKI.
P5: THE TRUE COPY OF THE REVISION PETITION DATED 26-10-2014 FOR THE
RETURN PERIOD 2011-12 FILED BY THE PETITIONER BEFORE THE
1ST RESPONDENT UNDER SECTION 59 OF THE KERALA VALUE ADDED TAX
ACT,2003.
P6: THE TRUE COPY OF THE REVISION PETITION DATED 26-10-2014 FOR THE
RETURN PERIOD 2012-13 FILED BY THE PETITIONER BEFORE THE
1ST RESPONDENT UNDER SECTION 59 OF THE KERALA VALUE ADDED TAX
ACT,2003.
P7: THE TRUE COPY OF THE REVISION PETITION DATED 26-10-2014 FOR THE
RETURN PERIOD 2013-14 FILED BY THE PETITIONER BEFORE THE
1ST RESPONDENT UNDER SECTION 59 OF THE KERALA VALUE ADDED TAX
ACT,2003.
P8: THE TRUE COPY OF THE STAYAPPLICATION DATED 26-10-2014 RELATING TO
THE ASSESSMENT YEAR 2011-12 FILED BY THE PETITIONER BEFORE THE
1ST RESPONDENT.
P9: THE TRUE COPY OF THE STAYAPPLICATION DATED 26-10-2014 RELATING TO
THE ASSESSMENT YEAR 2012-13 FILED BY THE PETITIONER BEFORE THE
1ST RESPONDENT.
P10: THE TRUE COPY OF THE STAY APPLICATION DATED 26-10-2014 RELATING TO
THE ASSESSMENT YEAR 2013-14 FILED BY THE PETITIONER BEFORE THE
1ST RESPONDENT.
P11: THE TRUE COPY OF THE DEMAND NOTICE UNDER SECTION 7 OF THE
KERALA REVENUE RECOVERY ACT,1968 BEARING NO. 2014/31126/6
DATED 18-9-2014 ISSUED BY THE 3RD RESPONDENT.
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WP(C).No. 29488 of 2014 (I)
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P12: THE TRUE COPY OF THE DEMAND NOTICE UNDER SECTION 7 OF THE
KERALA REVENUE RECOVERY ACT,1968 BEARING NO. 2014/31127/6
DATED 18-9-2014 ISSUED BY THE 3RD RESPONDENT.
P13: THE TRUE COPY OF THE DEMAND NOTICE UNDER SECTION 7 OF THE
KERALA REVENUE RECOVERY ACT,1968 BEARING NO. 2014/31128/6
DATED 18-9-2014 ISSUED BY THE 3RD RESPONDENT.
RESPONDENT(S)' EXHIBITS: - NIL
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/TRUE COPY/
P.A.TO JUDGE
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P.R.RAMACHANDRA MENON, J.
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W.P.(C) No. 29488 of 2014 (I)
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Dated this the 7th day of November, 2014
JUDGMENT
Against Exts.P1 to P3 penalty orders passed by the second respondent, the petitioner has preferred Exts. P4 to P7 revisions along with Exts.P8 to P10 applications for stay, which are pending consideration before the first respondent.
2.The grievance of the petitioner is that, without any regard to the pendency of the above proceedings, Exts.P11 to P13 demand notices have been issued under Section 7 of the Kerala Revenue Recovery Act, 1968, which made the petitioner to approach this Court for immediate interference.
3.Heard the learned Government Pleader as well. Considering the facts and circumstances, the writ W.P.(C) No. 29488 of 2014 (I) 2 petition is disposed of, directing the first respondent to consider Exts.P8 to P10 petitions for stay and pass appropriate orders, in accordance with law, as expeditiously as possible, at any rate within 'one month' from the date of receipt of a copy of this judgment. Coercive proceedings pursuant to Exts.P11 to P13 demand notices shall be kept in abeyance till such time. The petitioner shall produce a copy of this judgment along with a copy of this writ petition before the first respondent for further steps.
Sd/-
P.R.RAMACHANDRA MENON, JUDGE AMV/10/11/