Kerala High Court
Unknown vs By Adv.Smt.T.Radhamany on 4 January, 2012
Author: Antony Dominic
Bench: Antony Dominic
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR.JUSTICE ANTONY DOMINIC
WEDNESDAY, THE 4TH DAY OF JANUARY 2012/14TH POUSHA 1933
WPC.No. 192 of 2012 (Y)
=====================
PETITIONER
===========
C.A. HASSAN
PROPRIETOR
M/S CENTURY PLYWOODS
ALLAPRA P.O
PERUMBAVOOR.
BY ADV.SMT.T.RADHAMANY
RESPONDENTS
=============
1 COMMERCIAL TAX OFFICER
SECOND CIRCLE
PERUMBAVOOR - 683 542.
2 DEPUTY COMMISSIONER, (APPEALS)
COMMERCIAL TAXES
ERNAKULAM-11.
3 INSPECTING ASSISTANT COMMISSIONER
COMMERCIAL TAXES, MUVATTUPUZHA - 686661.
BY SENIOR GOVERNMENT PLEADER SMT. SOBHA ANNAMMA EAPPEN.
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
04-01-2012, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC.No. 192 of 2012
APPENDIX
PETITIONER'S EXHIBITS:
EXT P1- TRUE COPY OF THE CST ASSESSMENT ORDER FOR THE YEAR 2008-09
DT. 2.09.11.
EXT P2- TRUE COPY OF THE CST ASSESSMENT ORDER FOR THE YEAR 2009-10
DT. 2.09.11.
EXT P3- TRUE COPY OF THE CST ASSESSMENT ORDER FOR THE YEAR 2010-11
DT. 2.09.11.
EXT P4- TRUE COPY OF THE PRE ASSESSMENT NOTICE ISSUED U/S 25(1) OF THE
KVAT ACT FOR THE YEAR 2009-10 DT. 22.9.2011.
EXT P5- TRUE COPY OF THE REOPENED ASSESSMENT ORDER UNDER THE KVAT ACT
DTD. 20-10-11 FOR THE YEAR 2009-10.
EXT P6- TRUE COPY OF THE PENALTY ORDER ISSUED U/S 25(3) OF THE KVAT ACT FOR
THE YEAR 2009-10 DTD. 20.10.11.
EXT P7- TRUE COPY OF THE APPEAL MEMORANDUM FILED BEFORE THE 2ND
RESPONDENT DT. 12.09.11 AGAINST THE CST ASSESSMENT ORDER FOR THE
YEAR 2008-09.
EXT P8- TRUE COPY OF THE APPEAL MEMORANDUM FILED BEFORE THE 2ND
RESPONDENT DT. 12.09.11 AGAINST THE CST ASSESSMENT ORDER FOR THE
YEAR 2009-10.
EXT P9- TRUE COPY OF THE APPEAL MEMORANDUM FILED BEFORE THE 2ND
RESPONDENT DT. 12.09.11 AGAINST THE CST ASSESSMENT ORDER FOR THE
YEAR 2010-11.
EXT P10- TRUE COPY OF THE APPEAL MEMORANDUM FILED BEFORE THE 2ND
RESPONDENT DT. 29-10-11 AGAINST THE ASSESSMENT UNDER KVAT ACT
FOR THE YEAR 2009-10.
EXT P11- TRUE COPY OF THE APPEAL MEMORANDUM FILED BEFORE THE 2ND
RESPONDENT DT. 29-10-11 AGAINST THE PENALTY ORDER U/S 2593) OF THE
KVAT ACT FOR THE YEAR 2009-10.
EXT. P12-TRUE COPY OF THE PETITION FOR EARLY HEARING OF THE APPEAL FILED
AGAINST THE CST ASSESSMENT ORDER FOR THE YEAR 2008-09 DT. 12.09.11.
EXT. P13-TRUE COPY OF THE PETITION FOR EARLY HEARING OF THE APPEAL FILED
AGAINST THE CST ASSESSMENT ORDER FOR THE YEAR 2009-10 DT. 12.09.11.
WPC.No. 192 of 2012
EXT. P14-TRUE COPY OF THE PETITION FOR EARLY HEARING OF THE APPEAL FILED
AGAINST THE CST ASSESSMENT ORDER FOR THE YEAR 2010-11 DT. 12.09.11.
EXT. P15-TRUE COPY OF THE PETITION FOR EARLY HEARING OF THE APPEAL FILED
AGAINST THE KVAT ASSESSMENT ORDER FOR THE YEAR 2009-10
DT. 20.10.11.
EXT. P16-TRUE COPY OF THE PETITION FOR EARLY HEARING OF THE APPEAL FILED
AGAINST THE KVAT ASSESSMENT ORDER FOR THE YEAR 2009-10
DT. 20.10.11.
EXT. P17-TRUE COPY OF THE PETITION FOR STAY OF COLLECTION OF DISPUTED CST
FOR THE YEAR 2008-09 DT. 12.09.11.
EXT. P18- TRUE COPY OF THE PETITION FOR STAY OF COLLECTION OF DISPUTED CST
FOR THE YEAR 2009-10 DT. 12.09.11.
EXT. P19- TRUE COPY OF THE PETITION FOR STAY OF COLLECTION OF DISPUTED CST
FOR THE YEAR 2010-11 DT. 12.09.11.
EXT. P20- TRUE COPY OF THE PETITION FOR STAY OF COLLECTION OF DISPUTED VAT
FOR THE YEAR 2009-10 DT. 20-10-11.
EXT. P21- TRUE COPY OF THE PETITION FOR STAY OF COLLECTION OF PENALTY FOR
THE YEAR 2009-10 DT. 29-10-11.
EXT. P22- TRUE COPY OF THE REVENUE RECOVERY NOTICE ISSUED BY THE 3RD
RESPONDENT DT. 16.2.11.
RESPONDENTS' EXHIBITS: NIL
//TRUE COPY//
PA TO JUDGE
Scl.
ANTONY DOMINIC, J.
```````````````````````````````````````````````````````````
W.P.(C) No.192 of 2012-Y
```````````````````````````````````````````````````````````
Dated this the 4th day of January, 2012
J U D G M E N T
~ ~ ~ ~ ~ ~ ~ ~ ~ ~ Aggrieved by Exts.P1 to P3 assessment orders under the Central Sales Tax Act, Ext.P5 re-opened assessment order under th KVAT Act and Ext.P6 penalty order under the KVAT Act, petitioner filed Exts.P7 to P11 appeals before the 2nd respondent. Along with the appeals petitioner filed Exts.P12 to P16 early hearing petitions and Ext.P17 to P21 stay petitions. These applications are not considered and in the meanwhile Exts.P22 revenue recovery notice has been issued. It is aggrieved by this the writ petition has been filed.
2. I heard the counsel appearing for the petitioner and also the learned Government Pleader appearing for the respondent.
3. Having regard to the fact that the stay petitions filed by the petitioner along with the appeals mentioned above are pending it was premature to initiate recovery W.P.(C) No.192/2012.
: 2 :proceedings. Therefore, I dispose of the writ petition itself directing that within 4 weeks from today, the 2nd respondent will pass orders on the stay petitions mentioned above and in the meanwhile further proceedings pursuant to Ext.P22 shall be kept in abeyance.
Petitioner will produce a copy of the judgment along with a copy of the writ petitions before the 2nd respondent for compliance.
Sd/-
(ANTONY DOMINIC, JUDGE) vi/