Kerala High Court
The Rubber Board vs Assistant Commissioner(Kvat) on 22 January, 2016
Author: A.K.Jayasankaran Nambiar
Bench: A.K.Jayasankaran Nambiar
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR
THURSDAY, THE 13TH DAY OF JULY 2017/22ND ASHADHA, 1939
WP(C).No. 23185 of 2017 (W)
----------------------------
PETITIONER:
-----------
THE RUBBER BOARD
KEEZHKUNNU,
KOTTAYAM-686002,
REPRESENTED BY ITS DIRECTOR FINANCE IN CHARGE,
MR.K.C.SURENDRAN.
BY ADVS.SRI.V.ABRAHAM MARKOS
SRI.ABRAHAM JOSEPH MARKOS
SRI.ISAAC THOMAS
SRI.HARAN THOMAS GEORGE
RESPONDENTS:
------------
1. ASSISTANT COMMISSIONER(KVAT),
COMMERCIAL TAXES SPECIAL CIRCLE,
KOTTAYAM - 686002
2. THE INSPECTING ASSISTANT COMMISSIONER,
COMMERCIAL TAXES,
KOTTAYAM - 686002.
3. THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL
KOTTAYAM - 686002
BY GOVERNMENT PLEADER SRI. SHAMSUDHEEN
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
13-07-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 23185 of 2017 (W)
---------------------------
APPENDIX
PETITIONER EXHIBITS:
--------------------
EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 22.01.2016
PASSED BY THE 1ST RESPONDENT.
EXHIBIT P2 TRUE COPY OF THE ORDER DATED 30.12.2016 OF THE
DEPUTY COMMISSIONER (APPEALS) IN APPEAL NO.KVAT-
2648/2016.
EXHIBIT P3 TRUE COPY OF THE APPEAL DATED 07.04.2017 FILED BY
THE PETITIONER BEFORE THE 3RD RESPONDENT.
EXHIBIT P4 TRUE COPY OF THE STAY PETITION DATED 6.4.2017
FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT.
RESPONDENTS EXHIBITS:NIL
---------------------
//TRUE COPY//
PA TO JUDGE
bng
A.K.JAYASANKARAN NAMBIAR, J.
.............................................................
W.P.(C).No.23185 Of 2017 -( W)
.............................................................
Dated this the 13th day of July, 2017
J U D G M E N T
Against Ext.P1 assessment order under the Kerala Value Added Tax Act, the petitioner had preferred an appeal before the first appellate authority. The said appeal was dismissed by Ext.P2 order. The petitioner therefore preferred Ext.P3 second appeal together with Ext.P4 stay petition before the 3rd respondent. It is the case of the petitioner that even prior to considering the stay petition, recovery steps are taken by the respondents against the petitioner for recovery of the amounts confirmed by Ext.P1 assessment order.
2. I have heard the learned counsel appearing for the petitioner and also the learned Government Pleader appearing for the respondents.
On a consideration of the facts and circumstances of the case -2- W.P.(C).No.23185 Of 2017 -( W) as also the submissions made across the Bar, I dispose the writ petition with the following directions:
1. The 3rd respondent shall consider and pass orders on Ext.P4 stay petition within a period of six weeks from the date of receipt of a copy of this judgment, after hearing the petitioner.
2. Recovery steps for recovery of amounts confirmed against petitioner by Ext.P1 assessment order shall be kept in abeyance till orders are passed by the 3rd respondent as directed above and communicated to the petitioner. The petitioner shall produce a copy of this judgement, together with a copy of the writ petition before the 3rd respondent for further action.
Sd/-
A.K.JAYASANKARAN NAMBIAR JUDGE mns/13.07.17 -3- W.P.(C).No.23185 Of 2017 -( W)