Kerala High Court
M/S. Kitex Children'S Wear Ltd vs Intelligence Officer on 27 October, 2015
Author: A.K.Jayasankaran Nambiar
Bench: A.K.Jayasankaran Nambiar
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR
THURSDAY, THE 10TH DAY OF MARCH 2016/20TH PHALGUNA, 1937
WP(C).No. 9043 of 2016 (E)
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PETITIONER(S):
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M/S. KITEX CHILDREN'S WEAR LTD.,
P.B. NO.5, KIZHAKKAMBALAM,
ALUVA-683 562, REPRESENTED BY
MANAGING DIRECTOR SABU M.JACOB.
BY ADVS.SRI.ANIL D. NAIR,
SRI.R.SREEJITH,
KUM.SOUMYA PRAKASH,
KUM.MEKHALA M.BENNY.
RESPONDENT(S):
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1. INTELLIGENCE OFFICER, SQUAD III,
COMMERCIAL TAXES, ERNAKULAM-682 030.
2. THE DEPUTY COMMISSIONER (APPEALS),
ERNAKULAM-682 030.
3. THE INSPECTING ASSISTANT COMMISSIONER,
DEPARTMENT OF COMMERCIAL TAXES,
MUVATTUPUZHA-686 661.
4. THE STATE OF KERALA,
REPRESENTED BY ITS SECRETARY(TAXES),
THIRUVANANTHAPURAM-695 001.
BY GOVT. PLEADER SRI.R. RANJITH.
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 10-03-2016, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
rs.
WP(C).No. 9043 of 2016 (E)
APPENDIX
PETITIONER'S EXHIBITS:-
EXT.P1 COPY OF THE PENALTY ORDER DATED 27/10/2015 ISSUED BY THE
FIRST RESPONDENT.
EXT.P2 COPY OF THE APPEAL MEMORANDUM FILED BEFORE THE
SECOND RESPONDENT.
EXT.P3 COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE
THE 2ND RESPONDENT.
EXT.P4 COPY OF THE DEMAND NOTICE DATED 20/02/2016 ISSUED BY THE
3RD RESPONDENT.
RESPONDENT'S EXHIBITS:- NIL.
//TRUE COPY//
P.S.TO JUDGE
rs.
A.K.JAYASANKARAN NAMBIAR, J.
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W.P.(C) No.9043 of 2016
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Dated this the 10th day of March 2016
JUDGMENT
Against Ext. P1 penalty order under the Kerala Value Added Tax Act, the petitioner has preferred Ext.P2 appeal and Ext.P3 stay petition before the 2nd respondent. It is the case of the petitioner that even prior to considering the stay petition, recovery steps are sought to be pursued for recovery of the amounts confirmed by issuing Ext. P4 demand notice.
2. I have heard the learned counsel for the petitioner and also the learned Government Pleader for the respondents.
3. On a consideration of the facts and circumstances of the case as also the submissions made across the Bar, I dispose the writ petition with the following directions:
i) The 2nd respondent shall consider and pass orders on Ext.P3 stay petition within a period of one month from the date of receipt of a copy of this judgment, after hearing the petitioner. W.P.(c).No.9043 of 2016 : 2 :
ii) Recovery steps pursuant to Ext.P4 notice, shall be kept in abeyance till orders are passed by the 2nd respondent as directed above and communicated to the petitioner.
Sd/-
A.K.JAYASANKARAN NAMBIAR JUDGE sm/