Kerala High Court
Mc Dowel And Company Ltd vs Assistant Commissioner Of Commercial on 8 January, 2008
Author: S.Siri Jagan
Bench: S.Siri Jagan
IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C) No. 961 of 2008(M)
1. MC DOWEL AND COMPANY LTD.,
... Petitioner
Vs
1. ASSISTANT COMMISSIONER OF COMMERCIAL
... Respondent
2. DEPUTY COMMISSIONER OF COMMERCIAL
3. INSPECTING ASSISTANT COMMISSIONER
4. STATE OF KERALA,REPRESENTED BY ITS
For Petitioner :SRI.E.K.NANDAKUMAR
For Respondent : No Appearance
The Hon'ble MR. Justice S.SIRI JAGAN
Dated :08/01/2008
O R D E R
S.SIRI JAGAN, J.
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W.P.(C) No.961 of 2008(M)
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Dated this the 8th day of January, 2008
JUDGMENT
The petitioner is an assessee under both Kerala General Sales Tax Act and Central Sales Tax for the year 2004-2005. Assessments were completed for the said year by Exts. P1 and P2 orders respectively. Against Ext.P1 order, the petitioner filed an appeal before the 2nd respondent along with a stay petition. Against Ext.P2 order, the petitioner has filed a rectification petition to rectify certain mistakes therein. The petitioner's grievance in this writ petition is that during the pendency of the stay petition and the rectification petition, the 1st respondent is initiating coercive recovery proceedings for recovery of the disputed tax. The petitioner therefore seeks stay of recovery pending decision on stay petition and the rectification petition.
2. I have heard the learned Government Pleader also. After hearing both sides, I dispose of this writ petition with the following directions:
W.P.(C) No.961/2008/M -2-
The 2nd respondent shall take up Ext.P4 application for stay as expeditiously as possible. Till disposal of the stay petition, further coercive proceedings for recovery of disputed tax as per Ext.P2 shall be kept in abeyance. The 1st respondent shall take up Ext.P5 rectification application and dispose of the same as expeditiously as possible. Further steps for recovery amounts covered by Ext.P2 shall also be kept in abeyance till a decision on Ext. P4 application.
Sd/-
S.SIRI JAGAN, JUDGE jp