Kerala High Court
Chembolaarambu General vs Commercial Tax Officer (Works ... on 20 July, 2016
Author: K. Vinod Chandran
Bench: K.Vinod Chandran
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN
FRIDAY, THE 13TH DAY OF JANUARY 2017/23RD POUSHA, 1938
WP(C).No. 1291 of 2017 (J)
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PETITIONER(S):
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CHEMBOLAARAMBU GENERAL
ENGINEERS PRIVATE LIMITED,
XV/408C, LORETTO CHURCH ROAD,
SOUTH MOLLANKUZHI P.O.,
KOCHI-682005,
REPRESENTED BY ITS MANAGING DIRECTOR,
ANTONY ANIL C.J.
BY ADVS.SRI.K.I.MAYANKUTTY MATHER
SRI.R.JAIKRISHNA
RESPONDENT(S):
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1. COMMERCIAL TAX OFFICER (WORKS CONTRACT),
OFFICE OF THE DEPUTY COMMISSIONER,
DEPARTMENT OF COMMERCIAL TAXES,
MATTANCHERY-682002.
2. THE DEPUTY COMMISSIONER (APPEALS),
COMMERCIAL TAXES,
ERNAKULAM-682015.
3. INSPECTING ASSISTANT COMMISSIONER,
COMMERCIAL TAXES,
MATTANCHERY-682002.
BY GOVERNMENT PLEADER SRI. V.K. SHAMSUDDIN
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
13-01-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
EL
WP(C).No. 1291 of 2017 (J)
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APPENDIX
PETITIONER(S)' EXHIBITS
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P1 TRUE COPY OF THE ASSESSMENT ORDER FOR THE AY-2010-2011
(KVAT)DATED 20.07.2016
P2 TRUE COPY OF THE ASSESSMENT ORDER FOR THE AY-2011-2012
(KVAT)DATED 20.07.2016
P3 TRUE COPY OF THE ASSESSMENT ORDER FOR THE AY-2012-2013
(KVAT)DATED 20.07.2016
P4 TRUE COPY OF THE ASSESSMENT ORDER FOR THE AY-2013-2014
(KVAT)DATED 20.07.2016
P5 TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE
THE 2ND RESPONDENT FOR THE AY-2010-2011 (KVAT) DATED
30.09.2016
P5(A) TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER
BEFORE THE 2ND RESPONDENT FOR THE AY-2010-2011 (KVAT)
DATED 30.09.2016
P6 TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE
THE 2ND RESPONDENT FOR THE AY-2011-2012 (KVAT) DATED
30.09.2016
P6(A) TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER
BEFORE THE 2ND RESPONDENT FOR THE AY-2011-2012 (KVAT)
DATED 30.09.2016
P7 TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE
THE 2ND RESPONDENT FOR THE AY-2012-2013 (KVAT) DATED
30.09.2016
P7(A) TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER
BEFORE THE 2ND RESPONDENT FOR THE AY-2012-2013 (KVAT)
DATED 30.09.2016
P8 TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE
THE 2ND RESPONDENT FOR THE AY-2013-2014 (KVAT) DATED
30.09.2016
P8(A) TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER
BEFORE THE 2ND RESPONDENT FOR THE AY-2013-2014 (KVAT)
DATED 30.09.2016
P9 TRUE COPY OF THE REVENUE RECOVERY NOTICE ISSUED BY THE
3RD RESPONDENT
RESPONDENT(S)' EXHIBITS
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NIL
TRUE COPY
P.S. TO JUDGE
EL
K. VINOD CHANDRAN, J.
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W.P.(C)No.1291 of 2017 - J
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Dated this the 13th day of January, 2017
J U D G M E N T
Exts.P1 to P4 are the assessment orders passed against the petitioner for the assessment years 2010-11 to 2013-14 respectively. Against these orders, petitioner filed Exts.P5 to P8 appeals, which are accompanied by Exts.P5(a) to P8(a) stay petitions before the 2nd respondent. Appeals and stay petitions are pending before the 2nd respondent. In the meanwhile, coercive proceedings have been initiated. It is in this context, the writ petition has been filed.
2. In the above circumstances, it is directed that the appellate authority, the 2nd respondent herein, consider and dispose of Exts.P5(a) to P8(a) stay applications, within a period of two months from the date of receipt of a certified coy of this judgment and the coercive proceedings be stayed until such orders are passed, which order shall determine the 2 W.P.(C)No.1291/2017 matter thereafter. The consideration is also to be made keeping in mind proviso to Section 55(1) of the Kerala Value Added Tax Act, 2003 and condition if at all imposed confined to 20% or less of the tax demand, at the first appellate stage.
The writ petition is disposed of without any observation on merits and keeping in abeyance the recovery till such time as the directions herein are complied with by the appellate authority, whose orders shall determine the further steps thereafter.
Sd/-
K. VINOD CHANDRAN, JUDGE SB/13/01/2017 // true copy // P.A to Judge