Kerala High Court
V.A.Augustine vs The Assistant Commissioner(Kvat) on 26 December, 2016
Author: K.Vinod Chandran
Bench: K.Vinod Chandran
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN
MONDAY, THE 13TH DAY OF MARCH 2017/22ND PHALGUNA, 1938
WP(C).No. 8239 of 2017 (D)
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PETITIONER(S):
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V.A.AUGUSTINE,
PROPRIETOR,
M/S SONY RUBBERS,
RAMAPURAM BAZAR P.O.,
KOTTAYAM
BY ADVS.SRI.N.MURALEEDHARAN NAIR
SMT.K.HYMAVATHY
RESPONDENT(S):
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1. THE ASSISTANT COMMISSIONER(KVAT),
SPECIAL CIRCLE, DEPARTMENT OF COMMERCIAL TAXES,
KOTTAYAM-686 575
2. THE DEPUTY COMMISSIONER (APPEALS),
DEPARTMENT OF COMMERCIAL TAXES,
KOTTAYAM-686 575
3. THE INSPECTING ASSISTANT COMMISSIONER,
DEPARTMENT OF COMMERCIAL TAXES,
PALA-686 575
BY GOVERNMENT PLEADER SRI. V.K.SHAMSUDHEEN
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 13-03-2017, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
SKG
WP(C).No. 8239 of 2017 (D)
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APPENDIX
PETITIONER(S)' EXHIBITS
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P1 TRUE COPY OF THE ASSESSMENT ORDER PASSED BY 1ST RESPONDENT
FOR THE YEAR 2014-15 DATED 26.12.2016
P2 TRUE COPY OF THE ASSESSMENT ORDER PASSED BY 1ST RESPONDENT
FOR THE YEAR 2015-16 DATED 26.12.2016
P3 TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE
2ND RESPONDENT FOR THE YEAR 2014-15 DATED 04.02.2017
P4 TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE
2ND RESPONDENT FOR THE YEAR 2015-16 DATED 04.02.2017
P5 TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER
BEFORE THE 2ND RESPONDENT FOR THE YEAR 2014-15 DATED
04.02.2017
P6 TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER
BEFORE THE 2ND RESPONDENT FOR THE YEAR 2015-16 DATED
04.02.2017
P7 TRUE COPY OF THE DEMAND NOTICE UNDER SECTION 7 OF THE
KERALA REVENUE RECOVERY ACT ISSUED BY 3RD RESPONDENT FOR
THE YEAR 2014-15 DATED 04.03.2017
P7 TRUE COPY OF THE DEMAND NOTICE UNDER SECTION 7 OF THE
KERALA REVENUE RECOVERY ACT ISSUED BY 3RD RESPONDENT FOR
THE YEAR 2015-16 DATED 04.03.2017
RESPONDENT(S)' EXHIBITS
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/TRUE COPY/
P.S. TO JUDGE
SKG
K.VINOD CHANDRAN, J
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W.P(C) No.8239 of 2017 D
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Dated this the 13th day of March, 2017
J U D G M E N T
Exts.P1 and P2 is the assessment order passed against the petitioner for the assessment years 2014-15 and 2015-16. Against these orders, petitioner filed Exts.P3 and P4 appeals, which is accompanied by Exts.P5 and P6 stay petitions before the 2nd respondent. Appeal and stay petition are pending before the 2nd respondent. In the meanwhile, coercive proceedings have been initiated. It is in this context, the writ petition has been filed.
2. In the above circumstances, it is directed that the appellate authority, the 2nd respondent herein, consider and dispose of Exts.P5 and P6 stay applications within a period of two WP(C).8239/2017 2 months from the date of receipt of a certified copy of this judgment and the coercive proceedings be stayed until such orders are passed, which order shall determine the matter thereafter. The consideration is also to be made keeping in mind proviso to Section 55(4) of the Kerala Value Added Tax Act, 2003 and condition if at all imposed confined to 20% or less of the tax demanded, at the first appellate stage.
The writ petition is disposed of without any observation on merits and keeping in abeyance the recovery till such time as the directions herein are complied with by the appellate authority, whose orders shall determine the further steps thereafter.
Sd/-
K.VINOD CHANDRAN,
Judge
jma //true copy//
P.A to Judge