Kerala High Court
M/S New Trust Pharma vs Commercial Tax Officer on 25 August, 2016
Author: A.M. Shaffique
Bench: A.M.Shaffique
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR.JUSTICE A.M.SHAFFIQUE
TUESDAY, THE 22ND DAY OF NOVEMBER 2016/1ST AGRAHAYANA, 1938
WP(C).No. 37340 of 2016 (N)
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PETITIONER(S) :
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1. M/S NEW TRUST PHARMA,
REPRESENTED BY ITS MANAGING PARTNER
SRI.BINOY CHANDRAN, RESIDING AT 5/80C,
KOZHUPARAMBIL BLOCK ROAD, VELLANGALORE P.O.
2. BINOY CHANDRAN
RESIDING AT 5/80C, KOZHUPARAMBIL BLOCK ROAD,
VELLANGALORE P.O.
3. ASAH CHANDRADAS
RESIDING AT 5/80C, KOZHUPARAMBIL BLOCK ROAD,
VELLANGALORE P.O.
BY ADVS. SRI.RAJESH NAMBIAR
SRI.N.R.SAJ
RESPONDENT(S) :
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1. COMMERCIAL TAX OFFICER.
4TH CIRCLE, ERNAKULAM, PIN- 682 018.
2. THE DEPUTY COMMISSIONER(APPEALS),
COMMERCIAL TAXES, ERNAKULAM, PIN- 682 018.
3. DEPUTY TAHSILDAR, (REVENUE RECOVERY),
MUKUNDAPURAM TALUK OFFICE,
ERNAKULAM DISTRICT, PIN- 682 032.
BY GOVERNMENT PLEADER SRI. V.K.SHAMSUDHEEN
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 22-11-2016, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
Msd.
WP(C).No. 37340 of 2016 (N)
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APPENDIX
PETITIONER(S)' EXHIBITS :
EXHIBIT P1 TRUE COPY OF THE REVENUE RECOVERY NOTICE U/S 7
DATED 25-08-2016 BEARING COLLECTORATE FILE
NO.2016/47279/8.
EXHIBIT P2 TRUE COPY OF THE REVENUE RECOVERY NOTICE U/S 34
DATED 25-08-2016 BEARING COLLECTORATE FILE
NO.2016/47279/8.
EXHIBIT P3 TRUE COPY OF THE REVENUE RECOVERY NOTICE U/S 7
DATED 25-08-2016 BEARING COLLECTORATE FILE
NO.2016/47280/8.
EXHIBIT P4 TRUE COPY OF THE REVENUE RECOVERY NOTICE U/S 34
DATED 25-08-2016 BEARING COLLECTORATE FILE
NO.2016/47280/8.
EXHIBIT P5 TRUE COPY OF THE ASSESSMENT ORDER DATED 7-12-2015 FOR
THE YEAR 2013-14.
EXHIBIT P6 TRUE COPY OF THE ASSESSMENT ORDER DATED 29-12-2015 FOR
THE YEAR AND 2014-15.
EXHIBIT P7 TRUE COPY OF THE APPEAL PREFERRED AGAINST EXT.P5
ASSESSMENT ORDER.
EXHIBIT P8 TRUE COPY OF THE APPEAL PREFERRED AGAINST EXT.P6
ASSESSMENT ORDER.
EXHIBIT P9 TRUE COPY OF THE STAY PETITION FILED IN EXT.P7 APPEAL.
EXHIBIT P10 TRUE COPY OF THE STAY PETITION FILED IN EXT.P8 APPEAL.
RESPONDENT(S)' EXHIBITS :
NIL
//TRUE COPY//
P.A.TO JUDGE.
Msd.
A.M. SHAFFIQUE, J.
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W.P.(C) No.37340 of 2016
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Dated this the 22nd day of November, 2016
JUDGMENT
Petitioner has filed Exts.P7 & P8 appeals before the 2nd respondent and along with the appeals, petitioner has also filed Exts.P9 & P10, applications for stay. It is submitted that during the pendency of the appeals, steps are being taken by the respondent authorities for recovering the amount in terms of Exts.P1 to P4.
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 applications on merits within a specified time and in the meantime, the recovery can be kept in abeyance.
Accordingly, this writ petition is disposed of as under:
(i) The 2nd respondent shall consider the applications for stay filed along with the appeals within a period of one W.P.(C) No.37340 of 2016 -2- month from the date of receipt of a copy of the judgment.
(ii) In the meantime, the demand made in terms of Exts.P1 to P4 shall be kept in abeyance.
Sd/-
A.M. SHAFFIQUE JUDGE Scl/23.11.2016