Kerala High Court
P.J.Chacko vs The Asst.Commissioner (Kvat) on 30 November, 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
WEDNESDAY, THE 15TH DAY OF MARCH 2017/24TH PHALGUNA, 1938
WP(C).No. 8603 of 2017 (A)
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PETITIONER(S):
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P.J.CHACKO,
M/S.MOUNT VALLEY GRANITE INDUSTRIES,
VENGATHANAM P.O.,
PALAPRA, KANJIRAPPALLY,
KOTTAYAM 686 512
BY ADVS.SRI.HARISANKAR V. MENON
SMT.MEERA V.MENON
RESPONDENT(S):
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1. THE ASST.COMMISSIONER (KVAT),
SPECIAL CIRCLE,
KOTTAYAM 686 001
2. THE DEPUTY COMMISSIONER (APPEALS),
DEPARTMENT OF COMMERCIAL TAXES,
KOTTAYAM 686 001
3. THE INSPECTING ASST. COMMISSIONER,
COMMERCIAL TAXES,
PALA-686 575
BY GOVERNMENT PLEADER SRI. V.K.SHAMSUDHEEN
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 15-03-2017, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
SKG
WP(C).No. 8603 of 2017 (A)
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APPENDIX
PETITIONER(S)' EXHIBITS
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P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR
THE YEAR 2014-15 DATED 30.11.2016
P1(a) COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR
THE YEAR 2015-16 DATED 30.11.2016
P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND
RESPONDENT DATED 09.01.2017
P2(a) COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND
RESPONDENT DATED 09.01.2017
P3 COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE
THE 2ND RESPONDENT DATED 08.03.2017
P3(a) COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE
THE 2ND RESPONDENT DATED 08.03.2017
P4 COPY OF NOTICE IN FORM NO.1 ISSUED BY THE 3RD RESPONDENT
DATED 27.02.2017
P4(a) COPY OF NOTICE IN FORM NO.1 ISSUED BY THE 3RD RESPONDENT
DATED 27.02.2017
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.8603 of 2017 A
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Dated this the 15th day of March, 2017
J U D G M E N T
Exts.P1 and P1(a) are the assessment orders passed against the petitioner for the assessment years 2014-15 and 2015-16 respectively. Against these orders, petitioner filed Exts.P2 and P2(a) appeals, which are accompanied by Exts.P3 and P3(a) stay petitions before the 2nd respondent. Appeals and stay petitions 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.P3 and P3(a) stay applications within a period of two months from the date of receipt of a certified copy of WP(C).8603/2017 2 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