Kerala High Court
M/S.Parle Agro Pvt.Ltd vs Assistant Commissioner (Assessment) on 12 April, 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 28TH DAY OF JUNE 2016/7TH ASHADHA, 1938
WP(C).No. 21691 of 2016 (J)
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PETITIONER:
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M/S.PARLE AGRO PVT.LTD.,
5/188, MEPPARAMBA PIRAYIRI P.O.,
PALAKKAD, MUMBAI-400099,
REPRESENTED BY ITS MANAGER ACCOUNTS,
SIVAKUMAR CHAKKITIYIL THAZHATHETHIL.
BY ADVS.SRI.PREMJIT NAGENDRAN
SRI.N.S.SHAJI
RESPONDENT(S):
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1.ASSISTANT COMMISSIONER (ASSESSMENT),
SPECIAL CIRCLE, COMMERCIAL TAXES,
PALAKKAD-688001.
2.THE DEPUTY COMMISSIONER (APPEALS),
COMMERCIAL TAXES KOTTAYAM AT
ERNAKULAM-682015.
3.THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL,
PALAKKAD-688001.
BY GOVERNMENT PLEADER SMT.LILLY.K.T
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 28-06-2016, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
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WP(C).No. 21691 of 2016 (J)
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APPENDIX
PETITIONER(S)' EXHIBITS:
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P1 : PHOTOSTAT COPY OF THE ASSESSMENT ORDER
NO. 32090580088/10-11 ISSUED BY THE ASSISTANT
COMMISSIONER (ASSESSMENT), PALAKKAD DATED 12-04-2016.
P2 : PHOTOSTAT COPY OF THE ASSESSMENT ORDER
NO. 32090580088/11-12 ISSUED BY THE ASSISTANT
COMMISSIONER (ASSESSMENT), PALAKKAD DATED 12-04-2016.
P3 : PHOTOSTAT COPY OF THE ASSESSMENT ORDER
NO. 32090580088/12-13 ISSUED BY THE ASSISTANT
COMMISSIONER (ASSESSMENT), PALAKKAD DATED 12-04-2016.
P4 : PHOTOSTAT COPY OF THE ASSESSMENT ORDER
NO. 32090580088/13-14 ISSUED BY THE ASSISTANT
COMMISSIONER (ASSESSMENT), PALAKKAD DATED 12-04-2016.
P5 : PHOTOSTAT COPY OF THE ASSESSMENT ORDER
NO. 32090580088/14-15 ISSUED BY THE ASSISTANT
COMMISSIONER (ASSESSMENT), PALAKKAD DATED 12-04-2016.
P6 : PHOTOSTAT COPY OF THE ASSESSMENT ORDER
NO. 32090580088/APRIL 2015 ISSUED BY THE ASSISTANT
COMMISSIONER (ASSESSMENT), PALAKKAD DATED 12-04-2016.
P7 : PHOTOSTAT COPY OF THE ASSESSMENT ORDER
NO. 32090580088/MAY 2015 ISSUED BY THE ASSISTANT
COMMISSIONER (ASSESSMENT), PALAKKAD DATED 12-04-2016.
P8 : PHOTOSTAT COPY OF THE ASSESSMENT ORDER
NO. 32090580088/JUNE 2015 ISSUED BY THE ASSISTANT
COMMISSIONER (ASSESSMENT), PALAKKAD DATED 12-04-2016.
P9 : PHOTOSTAT COPY OF ORDER IN KVATA 1563/2016
DATED 28-05-2016 ISSUED BY THE SECOND RESPONDENT.
P10 : PHOTOSTAT COPY OF ORDER IN KVATA 1564/2016
DATED 28-05-2016 ISSUED BY THE SECOND RESPONDENT.
P11 : PHOTOSTAT COPY OF ORDER IN KVATA 1565/2016
DATED 28-05-2016 ISSUED BY THE SECOND RESPONDENT.
P12 : PHOTOSTAT COPY OF ORDER IN KVATA 1566/2016
DATED 28-05-2016 ISSUED BY THE SECOND RESPONDENT.
P13 : PHOTOSTAT COPY OF ORDER IN KVATA 1567/2016
DATED 28-05-2016 ISSUED BY THE SECOND RESPONDENT.
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WP(C).No. 21691 of 2016 (J)
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P14 : PHOTOSTAT COPY OF ORDER IN KVATA 1568/2016
DATED 28-05-2016 ISSUED BY THE SECOND RESPONDENT.
P15 : PHOTOSTAT COPY OF ORDER IN KVATA 1569/2016
DATED 28-05-2016 ISSUED BY THE SECOND RESPONDENT.
P16 : PHOTOSTAT COPY OF ORDER IN KVATA 1570/2016
DATED 28-05-2016 ISSUED BY THE SECOND RESPONDENT.
P17 : PHOTOSTAT COPY OF THE MEMORANDUM OF APPEAL FILED BY
THE PETITIONER BEFORE THE THIRD RESPONDENT FOR 2010-11
DATED 28-05-2016.
P18 : PHOTOSTAT COPY OF THE MEMORANDUM OF APPEAL FILED BY
THE PETITIONER BEFORE THE THIRD RESPONDENT FOR 2011-12
DATED 28-05-2016.
P19 : PHOTOSTAT COPY OF THE MEMORANDUM OF APPEAL FILED BY
THE PETITIONER BEFORE THE THIRD RESPONDENT FOR 2012-13
DATED 28-05-2016.
P20 : PHOTOSTAT COPY OF THE MEMORANDUM OF APPEAL FILED BY
THE PETITIONER BEFORE THE THIRD RESPONDENT FOR 2013-14
DATED 28-05-2016.
P21 : PHOTOSTAT COPY OF THE MEMORANDUM OF APPEAL FILED BY
THE PETITIONER BEFORE THE THIRD RESPONDENT FOR 2014-15
DATED 28-05-2016.
P22 : PHOTOSTAT COPY OF THE MEMORANDUM OF APPEAL FILED BY
THE PETITIONER BEFORE THE THIRD RESPONDENT FOR APRIL
2015 DATED 28-05-2016.
P23 : PHOTOSTAT COPY OF THE MEMORANDUM OF APPEAL FILED BY
THE PETITIONER BEFORE THE THIRD RESPONDENT FOR MAY
2015 DATED 28-05-2016.
P24 : PHOTOSTAT COPY OF THE MEMORANDUM OF APPEAL FILED BY
THE PETITIONER BEFORE THE THIRD RESPONDENT FOR JUNE
2015 DATED 28-05-2016.
P25 : PHOTOSTAT COPY OF THE STAY PETITION FILED BY THE
PETITIONER BEFORE THE THIRD RESPONDENT FOR 2010-11.
P26 : PHOTOSTAT COPY OF THE STAY PETITION FILED BY THE
PETITIONER BEFORE THE THIRD RESPONDENT FOR 2011-12.
P27 : PHOTOSTAT COPY OF THE STAY PETITION FILED BY THE
PETITIONER BEFORE THE THIRD RESPONDENT FOR 2012-13.
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WP(C).No. 21691 of 2016 (J)
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P28 : PHOTOSTAT COPY OF THE STAY PETITION FILED BY THE
PETITIONER BEFORE THE THIRD RESPONDENT FOR 2013-14.
P29 : PHOTOSTAT COPY OF THE STAY PETITION FILED BY THE
PETITIONER BEFORE THE THIRD RESPONDENT FOR 2014-15.
P30 : PHOTOSTAT COPY OF THE STAY PETITION FILED BY THE
PETITIONER BEFORE THE THIRD RESPONDENT FOR APRIL 2015.
P31 : PHOTOSTAT COPY OF THE STAY PETITION FILED BY THE
PETITIONER BEFORE THE THIRD RESPONDENT FOR MAY 2015.
P32 : PHOTOSTAT COPY OF THE STAY PETITION FILED BY THE
PETITIONER BEFORE THE THIRD RESPONDENT FOR JUNE 2015.
RESPONDENT(S)' EXHIBITS: NIL
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//TRUE COPY//
P.S. TO JUDGE
mbr/
A.M.SHAFFIQUE, J
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W.P.C.No.21691 of 2016
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Dated this the 28th day of June 2016
J U D G M E N T
This writ petition is filed seeking the following relief:
"To issue a writ of mandamus or other appropriate writ, direction or order directing the second respondent to consider and dispose of Ext.P-17 to P-32 on merits and to direct the respondents to forbear from enforcing Ext.P-1 to P-8 orders against the petitioner."
2. It is not in dispute that appeals are pending consideration before the 3rd respondent. Learned counsel for the petitioner submits that stay petitions have already been filed and in the meantime, recovery proceedings are being taken against the petitioner for recovering the amounts.
3. Learned Government Pleader, on instructions, submits that there is no merit in the appeal warranting stay of recovery and therefore there is no reason why this Court should interfere in the matter, at this stage.
4. Learned counsel for the petitioner submits that stay petition is posted for hearing on 08/07/2016. W.P.C.No.21691/2016 2
5. Taking into consideration the aforesaid facts, it is for the appellate authority to decide on the stay petitions. In the meantime, if recovery proceedings are taken against the petitioner, apparently the petitioner will be put to serious hardship.
In the said circumstances, this writ petition is disposed of as under:
i) 3rd respondent shall consider the stay petitions filed by the petitioner as Exts.P25 to P32 on 08/07/2016 itself and take appropriate decision in the matter.
ii) In the meantime, until a decision is taken by the appellate authority, recovery proceedings shall be kept in abeyance.
(sd/-) (A.M.SHAFFIQUE, JUDGE) jsr