Kerala High Court
M/S.Aqua Engineering Services vs Commercial Tax Officer (Revenue ... on 7 December, 2012
Author: Antony Dominic
Bench: Antony Dominic
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR.JUSTICE ANTONY DOMINIC
FRIDAY, THE 7TH DAY OF DECEMBER 2012/16TH AGRAHAYANA 1934
WP(C).No. 29195 of 2012 (Y)
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PETITIONER(S):
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M/S.AQUA ENGINEERING SERVICES
AROODAM, NO.41/2349A, VALAVI ROAD
KOCHI-682 018, REP. BY ITS PARTNER CLETUS FRANCIS.
BY ADVS.SMT.A.G.ANEETHA
SMT.REKHA NAIR
RESPONDENT(S):
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1. COMMERCIAL TAX OFFICER (REVENUE RECOVERY)
OFFICE OF THE INSPECTING ASSISTANT COMMISSIONER
2ND FLOOR, CIVIL STATION, KAKKANAD
KOCHI-682030.
2. THE DEPUTY COMMISSIONER (APPEALS)
COMMERCIAL TAXES, THEVARA, ERNAKULAM-682015.
3. THE COMMERCIAL TAX OFFICER
DEPARTMENT OF COMMERCIAL TAXES, KVAT CIRCLE-1
ERNAKULAM-682018.
R BY SR.GOVERNMENT PLEADER SMT.SHOBA ANNAMMA EAPEN
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07-12-2012,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC.29195/2012
APPENDIX
PETITIONER(S) EXHIBITS
EXHIBIT P1: COPY OF ASSESSMENT ORDER OF 3RD RESPONDENT DT.29.9.2012
EXHIBIT P2: COPY OF DEMAND NOTICE DT.5.10.2012
EXHIBIT P3: COPY OF ACKNOWLEDGEMENT IN FILING APPEAL AND I.A'S BEFORE THE
2ND RESPONDENT
EXHIBIT P4(1): COPY OF E1 FORM FOR THE CONCERNED PERIOD IN 2008-09
EXHIBIT P4(2): COPY OF E1 FORM FOR THE CONCERNED PERIOD IN 2008-09
EXHIBIT P4(3): COPY OF E1 FORM FOR THE CONCERNED PERIOD IN 2008-09
EXHIBIT P5: RECOVERY NOTICE ISSUED BY THE FIRST RESPONDENT
RESPONDENTS' EXHIBITS : NIL
// True Copy //
PA to Judge
ANTONY DOMINIC, J.
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W.P.(C) No.29195 of 2012 Y
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Dated this the 7th day of December, 2012
J U D G M E N T
~ ~ ~ ~ ~ ~ ~ ~ ~ Ext.P1 is an assessment order passed against the petitioner under Section 25(1) of the Kerala Value Added Tax Act, 2003 for the assessment year 2008-09. Against this order, petitioner filed an appeal along with an application for stay. Although the petitioner has not produced the copy of the appeal or stay petition, Ext.P3 extract of the local delivery book shows that such appeal has been delivered in the office of the second respondent on 22-10-2012. According to the petitioner, when the appeal and stay petition are pending, revenue recovery proceedings have been initiated by Ext.P5 notice. It in these circumstances that the writ petition has been filed.
2. In view of the pendency of the appeal and stay petition filed against Ext.P1 order of assessment, I direct the WP(C) No.29195/2012 : 2 : second respondent to pass orders on the stay petition. This the second respondent shall do as expeditiously as possible and at any rate, within four weeks from today. In the meanwhile, further proceedings pursuant to Ext.P5 will be kept in abeyance.
Petitioner shall produce a copy of this judgment along with a copy of the writ petition before the second respondent for compliance.
Writ petition is disposed of as above.
Sd/-
(ANTONY DOMINIC, JUDGE) aks/07/12 // True Copy // PA to Judge