Kerala High Court
Afia Engineering Company (P) Ltd vs Commercial Tax Officer on 28 December, 2013
Author: A.M. Shaffique
Bench: A.M.Shaffique
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR.JUSTICE A.M.SHAFFIQUE
FRIDAY, THE 12TH DAY OF AUGUST 2016/21ST SRAVANA, 1938
WP(C).No. 26774 of 2016 (V)
----------------------------
PETITIONER(S):
------------------------
AFIA ENGINEERING COMPANY (P) LTD.,
KALPETTA, WAYANAD, REPRESENTED BY ITS
MANAGING DIRECTOR, MR. V.P. ABDUL JAMAL.
BY ADVS.SRI.P.RAGHUNATH,
SRI.PREMJIT NAGENDRAN.
RESPONDENT(S):
--------------------------
1. COMMERCIAL TAX OFFICER,
VAT CIRCLE, KALPETTA.
2. THE ASSISTANT COMMISSIONER (APPEALS),
DEPARTMENT OF COMMERCIAL TAXES,
KOZHIKODE-673 005.
3. THE TAHSILDAR,
REVENUE RECOVERY, AMBALAVAYAL.
BY GOVT. PLEADER SRI.JOBYJOSEPH.
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 12-08-2016, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
rs.
WP(C).No. 26774 of 2016 (V)
APPENDIX
PETITIONER'S EXHIBITS:-
EXHIBIT P1 COPY OF ASSESSMENT ORDER FOR MAY2013, DATED 28.12.2013.
EXHIBIT P2 COPY OF ASSESSMENT ORDER FOR JUNE 2013, DATED 28.12.2013.
EXHIBIT P3 COPY OF ASSESSMENT ORDER FOR JULY2013, DATED 28.12.2013.
EXHIBIT P4 COPY OF ASSESSMENT ORDER FOR AUGUST 2013,
DATED 28.12.2013.
EXHIBIT P5 COPY OF ASSESSMENT ORDER FOR SEPTEMBER 2013,
DATED 28.12.2013.
EXHIBIT P6 COPY OF ASSESSMENT ORDER FOR OCTOBER 2013,
DATED 28.12.2013.
EXHIBIT P7 COPY OF APPEAL FILED AGAINST THE EXT.P1 ORDER.
EXHIBIT P8 COPY OF APPEAL FILED AGAINST THE EXT.P2 ORDER.
EXHIBIT P9 COPY OF APPEAL FILED AGAINST THE EXT.P3 ORDER.
EXHIBIT P10 COPY OF APPEAL FILED AGAINST THE EXT.P4 ORDER.
EXHIBIT P11 COPY OF APPEAL FILED AGAINST THE EXT.P5 ORDER.
EXHIBIT P12 COPY OF APPEAL FILED AGAINST THE EXT.P6 ORDER.
EXHIBIT P13 COPY OF STAY ORDER DATED 29.05.2014.
EXHIBIT P14 COPY OF RR NOTICE DATED 23.03.2016.
EXHIBIT P15 COPY OF RR NOTICE DATED 08.06.2016.
RESPONDENT'S EXHIBITS:- NIL.
//TRUE COPY//
P.S.TO JUDGE
rs.
A.M. SHAFFIQUE, J.
-------------------------------------
W.P.(C) No.26774 of 2016
--------------------------------------
Dated this the 12th day of August, 2016
JUDGMENT
Petitioner has filed Exts.P7 to P12 appeals as well as Ext.P13 application for stay before the 2nd respondent. It is submitted that during the pendency of the appeal, steps are being taken by the respondent authorities for recovering the amount demanded in terms of Exts.P14 & P15 revenue recovery notices.
2. Having regard to the fact that appeals are pending before the competent authority, I do not think it necessary to consider the matter on merits. Suffice to say that the appellate authority has to consider the stay petition on merits within a specified time and in the meantime, recovery can be kept in abeyance.
Accordingly, this writ petition is disposed of as under:
i) The 2nd respondent shall consider Ext.P13 stay petition filed along with the appeals within a period of one W.P.(C) No.26774 of 2016 -2- month from the date of receipt of a copy of this judgment.
ii) In the meantime, the demand made in terms of Exts.P14 & P15 shall be kept in abeyance.
Sd/-
A.M. SHAFFIQUE JUDGE Scl/12.08.2016