Santhosh Varghese vs The Commercial Tax Officer on 25 June, 2015

[Cites 0, Cited by 0]

Kerala High Court

Santhosh Varghese vs The Commercial Tax Officer on 25 June, 2015

Bench: A.M.Shaffique

        

 
IN THE HIGH COURT OF KERALA AT ERNAKULAM

                            PRESENT:

            THE HONOURABLE MR.JUSTICE A.M.SHAFFIQUE

      TUESDAY, THE 23RD DAY OF AUGUST 2016/1ST BHADRA, 1938

                  WP(C).No. 27938 of 2016 (N)
                  ----------------------------


PETITIONER(S):
-------------

            SANTHOSH VARGHESE,
            M/S. TEXMO AGENCIES, NADAKKAVU,
            MAVELIKKARA.


            BY ADVS.SRI.HARISANKAR V. MENON
                   SMT.MEERA V.MENON

RESPONDENT(S):
--------------

         1. THE COMMERCIAL TAX OFFICER,
            MAVELIKKARA-690 101.

         2. THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL,
            SASTHAMANGALAM, THIRUVANANTHAPURAM-695 010,
            REPRESENTED BY ITS SECRETARY.

         3. THE INSPECTING ASST. COMMISSIONER,
            DEPARTMENT OF COMMERCIAL TAXES,
            CHENGANNUR-689 121.

         4. THE MANAGER,
            BANK OF BARODA, KAYAMKULAM BRANCH,
            KAYAMKULAM-690 502.

        R1-R3 BY SENIOR GOVERNMENT PLEADER SRI.C.A.UNNIKRISHNAN
            R4 BY ADV. SRI.K.M.ANEESH, SC


       THIS WRIT PETITION (CIVIL)  HAVING COME UP FOR ADMISSION
       ON  23-08-2016, THE COURT ON THE SAME DAY DELIVERED THE
       FOLLOWING:


msv/

WP(C).No. 27938 of 2016 (N)
----------------------------

                            APPENDIX

PETITIONER(S)' EXHIBITS
-----------------------

EXHIBIT P1     COPY OF ORDER FOR 2010-11 PASSED BY THE FIRST
               RESPONDENT DATED 25.06.2015.

EXHIBIT P1(A)  COPY OF ORDER FOR 2011-12 PASSED BY THE FIRST
               RESPONDENT.

EXHIBIT P2     COPY OF ORDER ISSUED BY THE DEPUTY COMMISSIONER
               (APPEALS), KOLLAM.

EXHIBIT P2(A)  COPY OF ORDER ISSUED BY THE DEPUTY COMMISSIONER
               (APPEALS), KOLLAM.

EXHIBIT P3     COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE
               2ND RESPONDENT.

EXHIBIT P3(A)  COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE
               2ND RESPONDENT.

EXHIBIT P4     COPY OF STAY PETITION FILED BY THE PETITIONER
               BEFORE THE 2ND RESPONDENT.

EXHIBIT P4(A)  COPY OF STAY PETITION FILED BY THE PETITIONER
               BEFORE THE 2ND RESPONDENT.

RESPONDENT(S)' EXHIBITS:
------------------------
                           NIL

                                       //TRUE COPY//


                                       P.S.TO JUDGE


Msv/



                     A.M. SHAFFIQUE, J.
              -------------------------------------
                  W.P.(C) No. 27938 of 2016
              --------------------------------------
            Dated this the 23rd day of August, 2016


                          JUDGMENT

Petitioner has filed Exts.P3 & P3 (a) appeals as well as Exts.P4 & P4 (a) applications 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 in terms of Exts. P1 & P1(a).

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 petitions 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 Exts.P4 & P4(a) stay petitions filed along with the appeals within a period of W.P.(C) No. 27938 of 2016 -2- one month from the date of receipt of a copy of this judgment.

ii) In the meantime, the demand made in terms of Exts. P1 & P1(a) shall be kept in abeyance.

Sd/-

A.M. SHAFFIQUE JUDGE Scl/23.08.2016

Unlock Advanced Research with PRISMAI

Kerala High Court