Kerala High Court
M/S. Vinayaka Prime Vehicles (P) Ltd vs Asst. Commissioner (Assessment) on 30 November, 2015
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
FRIDAY, THE 12TH DAY OF FEBRUARY 2016/23RD MAGHA, 1937
WP(C).No. 5415 of 2016 (B)
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PETITIONER(S):
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M/S. VINAYAKA PRIME VEHICLES (P) LTD.,
PULAMON, KOTTARAKKARA,
REPRESENTED BY ITS MANAGING DIRECTOR,
S. AJITHKUMAR.
BY ADVS.SRI.HARISANKAR V. MENON,
SMT.MEERA V.MENON.
RESPONDENT(S):
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1. ASST. COMMISSIONER (ASSESSMENT),
SPECIAL CIRCLE, KOTTARAKKARA-691 506.
2. THE DEPUTY COMMISSIONER,
DEPARTMENT OF COMMERCIAL TAXES,
KOLLAM-691 001.
3. THE DEPUTY COMMISSIONER (APPEALS),
DEPARTMENT OF COMMERCIAL TAXES,
KOLLAM-691 001.
4. THE DEPUTY TAHSILDAR (RR),
TALUK OFFICE, KOTTARAKKARA-691 506.
BY GOVT. PLEADER SRI.R. RANJITH.
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 12-02-2016, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
rs.
WP(C).No. 5415 of 2016 (B)
APPENDIX
PETITIONER'S EXHIBITS:-
EXT.P1 COPY OF THE PENALTY ORDER ISSUED BY THE 1ST RESPONDENT
FOR THE YEAR 2012-13 DATED 30/11/2015.
EXT.P1A COPY OF THE PENALTY ORDER ISSUED BY THE 1ST RESPONDENT
FOR THE YEAR 2013-14 DATED 30/11/2015.
EXT.P2 COPY OF THE ORDER ISSUED BY THE 1ST RESPONDENT
FOR THE YEAR 2012-13 DATED 30/11/2015.
EXT.P2A COPY OF THE ORDER ISSUED BY THE 1ST RESPONDENT
FOR THE YEAR 2013-14 DATED 30/11/2015.
EXT.P3 COPY OF THE REVISION PETITION FILED BY THE PETITIONER
BEFORE THE 2ND RESPONDENT DATED 08/02/2016.
EXT.P3A COPY OF THE REVISION PETITION FILED BY THE PETITIONER
BEFORE THE 2ND RESPONDENT DATED 08/02/2016.
EXT.P4 COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE
3RD RESPONDENT DATED 08/02/2016.
EXT.P4A COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE
3RD RESPONDENT DATED 08/02/2016.
EXT.P5 COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE
THE 2ND RESPONDENT DATED 08/02/2016.
EXT.P5A COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE
THE 2ND RESPONDENT DATED 08/02/2016.
EXT.P6 COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE
THE 3RD RESPONDENT DATED 08/02/2016.
EXT.P6A COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE
THE 3RD RESPONDENT DATED 08/02/2016.
RESPONDENT'S EXHIBITS:- NIL.
//TRUE COPY//
P.S.TO JUDGE
rs.
A.K.JAYASANKARAN NAMBIAR, J.
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W.P.(C). No. 5415 of 2016
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Dated this the 12th day of February, 2016
JUDGMENT
Against Ext.P1 series of penalty orders passed under the Kerala Value Added Tax Act, hereinafter referred to as the KVAT Act, the petitioner preferred Ext.P3 series of revisions and Exts.P5 series of stay petitions before the 2nd respondent. Similarly, against Ext.P2 series of assessment orders passed under the KVAT Act, the petitioner has preferred Ext.P2 series of appeals and Ext.P6 series of stay petitions before the 3rd respondent. It is the case of the petitioner that even before the consideration of the stay petitions by the 2nd and 3rd respondents, recovery steps have been initiated for recovery of the amounts confirmed against the petitioner by Exts.P1 and P2 series of orders.
2. I have heard the learned counsel appearing for the petitioner as also the learned Government Pleader appearing for the respondents.
On a consideration of the facts and circumstances of the case and the submissions made across the bar, I dispose the writ petition with a direction to the 2nd and 3rd respondent to consider and pass orders on Exts.P5 and Exts.P6 series of stay petitions -2- W.P.(C). No. 5415 of 2016 preferred by the petitioner respectively, within a period of one month from the date of receipt of a copy of this judgment, after hearing the petitioner. Recovery steps for recovery of amounts confirmed against the petitioner by Exts.P1 an P2 series of orders, shall be kept in abeyance till such time as the 2nd and 3rd respondents pass orders as directed and communicate the same to the petitioner.
Sd/-
A.K.JAYASANKARAN NAMBIAR JUDGE das /12.02.2016