Kerala High Court
K.P.Indrabalan vs The Intelligence Officer
Author: P.R. Ramachandra Menon
Bench: P.R.Ramachandra Menon
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR.JUSTICE P.R.RAMACHANDRA MENON
MONDAY, THE 1ST DAY OF APRIL 2013/11TH CHAITHRA 1935
WP(C).No. 8599 of 2013 (Y)
---------------------------
PETITIONER:
------------
K.P.INDRABALAN,PROPRIETOR,
M/S. ROYAL INDRAPRESTHA,
M/S ROYAL INDRAPRESTHA, VALANJAVATTOM
THIRUVALLA.
BY ADVS.SRI.ANIL D. NAIR
SRI.R.SREEJITH
SRI.J.R.PREM NAVAZ
SMT.NIVEDITA A.KAMATH
RESPONDENTS:
------------
1. THE INTELLIGENCE OFFICER 1,
COMMERCIAL TAXES, ALAPPUZHA 688001.
2. THE KERALA SALES TAX APPELLATE TRIBUNAL,
ADDL.BENCH, KOTTAYAM 688 001.
3. THE COMMERCIAL TAX OFFICER, MAVELIKKARA 690 121.
4. STATE OF KERALA, REPRESENTED BY THE SECRETARY, TAXES
THIRUVANANTHAPURAM 695 001.
BY SENIOR GOVERNMENT PLEADER SRI.SUDHEESH KUMAR .S.
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
01-04-2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
VK
WP(C).No. 8599 of 2013 (Y)
---------------------------
APPENDIX
---------
PETITIONER(S)' EXHIBITS
-----------------------
EXHIBIT-P1 TRUE COPY OF THE ORDER DATED 27.01.2011 U/S 45(A)OF KGST
ACT FOR THE YEAR 2010-2011 ISSUED TO THE PETITIONER BY THE FIRST
RESPONDENT.
EXHIBIT-P2 TRUE COPY OF THE ORDER DATED 28.09.2012 PASSED BY THE FIRST
APPELLATE AUTHORITY FOR THE YEAR 2010-2011 ISSUED TO THE PETITIONER.
EXHIBIT-P3 TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE
2ND RESPONDENT
EXHIBIT-P4 TRUE COPY OF THE STAY PETITION FILED ALONG WITH P2 BEFORE
THE 2ND RESPONDENT.
RESPONDENT(S)' EXHIBITS
-----------------------
/ TRUE COPY /
P.A. TO JUDGE
VK
P.R. RAMACHANDRA MENON J.
~~~~~~~~~~~~~~~~~~~~~~~
W.P.(C) No. 8599 of 2013
~~~~~~~~~~~~~~~~~~~~~~~
Dated, this the 1st day of April, 2013
JUDGMENT
Being aggrieved of Ext. P1 assessment order passed under Section 45 (A) of the KGST Act for the assessment year 2010 - '11, though the petitioner filed statutory appeal, it did not turn to be fruitful, as borne by Ext. P2. In the said circumstances, the petitioner preferred Ext. P3 appeal along with Ext. P4 petition for stay, which are pending consideration before the second respondent.
2. The grievance of the petitioner is that, without any regard to the pendency of the proceedings as above, the respondents are proceeding with revenue recovery steps, which hence is sought to be intercepted in this writ petition.
3. Heard the learned Government Pleader appearing for the respondents as well.
4. It is pointed out by the learned counsel for the petitioner, the petitioner has already remitted 50 % of penalty at the time of availing the first appellate remedy. In the said W.P.(C) No. 8599 of 2013 : 2 : circumstances, there will be a direction to the second respondent to pass final orders on Ext. P3 appeal, in accordance with law, as expeditiously as possible. Coercive proceedings if at all any pursuant to Exts. P1 and P2 shall be kept in abeyance till such time.
The petitioner shall produce a copy of this judgment along with copy of the writ petition before the second respondent for further steps.
The Writ Petition is disposed of.
Sd/-
P. R. RAMACHANDRA MENON, (JUDGE) kmd