Kerala High Court
Deepa Jose vs The Intelligence Officer on 19 November, 2014
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
FRIDAY, THE 22ND DAY OF SEPTEMBER 2017/31ST BHADRA, 1939
WP(C).No. 30344 of 2017 (P)
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PETITIONER:
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DEEPA JOSE,
PROPRIETRESS,
SILVER CLOUDS RESORT,CHINNAKKANAL P.O,
UDUMBANCHOLA TALUK, DIST. IDUKKI.
BY ADVS.SRI.K.REGHU KOTTAPPURAM
SRI.M.MUKESH
SRI.R.MAHESH (KOTTAPPURAM)
SRI.MURUKESH REGHU
RESPONDENT(S):
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1. THE INTELLIGENCE OFFICER,
SQUAD NO.2, COMMERCIAL TAXES,
IDUKKI AT KATTAPPANA,
DIST. IDUKKI 685 508.
2. THE INTELLIGENCE OFFICER,
COMMERCIAL TAXES, MINI CIVIL STATION,
THODUPUZHA, DIST. IDUKKI 685 584.
3. THE INSPECTING ASSISTANT COMMISSIONER,
COMMERCIAL TAXES, IDUKKI,
AT KATTAPPANA SOUTH, DIST. IDUKKI 685 515.
4. THE ASSISTANT COMMISSIONER (APPEALS),
DEPARTMENT OF COMMERCIAL TAXES,
KATTAPPANNA, DIST. IDUKKI 685 508.
BY GOVERNMENT PLEADER SRI SHAMSUDHEEN.V.K.
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 22-09-2017, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
K.V.
WP(C).No. 30344 of 2017 (P)
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APPENDIX
PETITIONER(S)' EXHIBITS
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EXHIBIT P1 A PHOTO COPY OF LEASE DEED DATED 19/11/2014
EXHIBIT P2 A PHOTOCOPY OF LICENCE NO.6170/16 DATED 21/12/2016
EXHIBIT P3 A PHOTOCOPY OF INSPECTION REPORT DATED 28/1/2016
EXHIBIT P4 A PHOTO COPY OF LETTER OF OBJECTION OF LETTER OF
OBJECTION DATED 12/5/2016
EXHIBIT P5 A PHOTO COPY OF ORDER NO.CR/2015-16 DATED 31/5/2016
EXHIBIT P6 A PHOTOCOPY OF NOTICE NO.27/2015-16 DATED 28/3/2016
EXHIBIT P7 A PHOTOCOPY OF BILL DATED 27/12/2015
EXHIBIT P8 A PHOTOCOPY OF APPEAL DATED 25/1/2017
EXHIBIT P9 A PHOTOCOPY OF DEMAND NOTICE DATED 4/1/2017
RESPONDENT(S)' EXHIBITS NIL
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/TRUE COPY/
K.V. P.S.TO JUDGE
A.K.JAYASANKARAN NAMBIAR, J.
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W.P.(C) No.30344 of 2017
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Dated this the 22nd day of September, 2017
JUDGMENT
Against Ext. P5 penalty order under the Kerala Tax on Luxuries Act, the petitioner has preferred Ext.P8 appeal together with delay condonation petition and a stay petition before the 4th respondent. It is the case of the petitioner that even prior to considering the stay petition, recovery steps are taken by the respondents against the petitioner for recovery of the amounts confirmed by Ext. P9 revenue recovery 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 4th respondent shall consider and pass orders on the stay petition within a period of six weeks from the date of receipt of a copy of this judgment, after hearing the petitioner.
ii) Recovery steps pursuant to Ext.P9 revenue recovery notice for recovery of amounts confirmed against petitioner by Ext.P1 penalty W.P.(c).No.30344 of 2017 : 2 : order shall be kept in abeyance till orders are passed by the 4th respondent as directed above and communicated to the petitioner.
iii) The petitioner shall produce a copy of the writ petition along with a copy of this judgment, before the 4th respondent, for further action.
Sd/-
A.K.JAYASANKARAN NAMBIAR JUDGE sm/