Kerala High Court
By Advs.Sri.Harisankar vs By Advs.Sri.Harisankar V. Menon on 24 October, 2011
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR. JUSTICE P.B.SURESH KUMAR
TUESDAY, THE 13TH DAY OF MARCH 2018 / 22ND PHALGUNA, 1939
WP(C).No. 8370 of 2018
PETITIONER
K BIJU,
PROPRIETOR, M/S.HOTEL AMBALAKKARA REGENCY,
PULAMON, KOTTARAKKARA.
BY ADVS.SRI.HARISANKAR V. MENON
SMT.MEERA V.MENON
RESPONDENTS:
1. THE INTELLIGENCE OFFICER,
SQUAD NO.1, DEPARTMENT OF COMMERCIAL TAXES,
KOLLAM-691001.
2. THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL,
ADDITIONAL BENCH, THIRUVANANTHAPURAM-691005,
REPRESENTED BY ITS SECRETARY.
3. THE DEPUTY TAHSILDAR,
TALUK OFFICE, KOTTARAKKARA-691506.
BY SR.GOVERNMENT PLEADER:SRI.V.K.SHAMSUDHEEN
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13-03-2018,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 8370 of 2018 (U)
APPENDIX
PETITIONER'S EXHIBITS
EXHIBIT P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR
THE YEAR 2010-11 DATED 24.10.2011.
EXHIBIT P1(A) COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR
THE YEAR 2011-12 DATED 24.10.2011.
EXHIBIT P1(B) COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR
THE YEAR 2013-14 DATED 14.07.2016.
EXHIBIT P2 COPY OF ORDER ISSUED BY THE DY. COMMISSIONER
(APPEALS) KOLLAM FOR 2010-11 DATED 27.09.2017.
EXHIBIT P2(A) COPY OF ORDER ISSUED BY DY. COMMISSIONER
(APPEALS) KOLLAM FOR 2011-12 DATED 27.09.2017.
EXHIBIT P2(B) COPY OF ORDER ISSUED BY THE DY. COMMISSIONER
(APPEALS) KOLLAM FOR 2013-14 DATED 31.10.2017.
EXHIBIT P3 COPY OF APPEAL FILED BY THE PETITIONER BEFORE
THE 2ND RESPONDENT FOR 2010-11 DATED 14.02.2018.
EXHIBIT P3(A) COPY OF APPEAL FILED BY THE PETITIONER BEFORE
THE 2ND RESPONDENT FOR 2011-12 DATED 14.02.2018.
EXHIBIT P3(B) COPY OF APPEAL FILED BY THE PETITIONER BEFORE
THE 2ND RESPONDENT FOR 2013-14 DATED 08.02.2018.
EXHIBIT P4 COPY OF STAY PETITION FILED BY THE PETITIONER
BEFORE THE 2ND RESPONDENT FOR 2010-11 DATED
14.02.2018.
EXHIBIT P4(A) COPY OF STAY PETITION FILED BY THE PETITIONER
BEFORE THE 2ND RESPONDENT FOR 2011-12 DATED
14.02.2018.
EXHIBIT P4(B) COPY OF STAY PETITION FILED BY THE PETITIONER
BEFORE THE 2ND RESPONDENT FOR 2013-14 DATED
08.02.2018.
EXHIBIT P5 COPY OF NOTICE IN FORM NO.1 ISSUED BY THE 3RD
RESPONDENT DATED 10.06.2016.
EXHIBIT P5(A) COPY OF NOTICE IN FORM NO.10 ISSUED BY THE 3RD
RESPONDENT DATED 10.06.2016.
EXHIBIT P6 COPY OF NOTICE IN FORM NO.1 ISSUED BY THE 3RD
RESPONDENT DATED 27.09.2016.
EXHIBIT P6(A) COPY OF NOTICE IN FORM NO.10 ISSUED BY THE 3RD
RESPONDENT DATED 27.09.2016.
RESPONDENT'S EXHIBITS:NIL
//TRUE COPY//
SD/-
PA TO JUDGE
rsr
P.B.SURESH KUMAR, J.
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W.P.(C).No.8370 of 2018
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Dated this the 13th day of March, 2018
JUDGMENT
Challenging Ext.P2 series appellate orders under the Kerala Value Added Tax Act, the petitioner preferred Ext.P3 series appeals before the Kerala Value Added Tax Appellate Tribunal. Ext.P4 seires are the applications for stay preferred by the petitioner in the appeals. It is stated that proceedings have already been initiated for realisation of the amounts covered by the orders impugned in the appeals. The grievance of the petitioner, in the circumstances, concerns the delay on the part of the Tribunal in deciding the appeals.
2. Heard the learned counsel for the petitioner as also the learned Government Pleader. W.P.(c).No.8370 of 2018 :2:
3. In the peculiar facts of this case, the writ petition is disposed of directing the Tribunal to pass orders on the applications for stay preferred by the petitioner, within six weeks from the date of receipt of a copy of this judgment. Needless to say that till orders are passed on the applications for stay, further proceedings for realization of the amounts covered by the orders impugned in the appeals shall be deferred by the respondents concerned.
Sd/-
P.B.SURESH KUMAR JUDGE rsr