Kerala High Court
M/S. Asian Motors Mp Iv/165 vs State Of Kerala on 28 December, 2015
Author: A.M. Shaffique
Bench: A.M.Shaffique
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR.JUSTICE A.M.SHAFFIQUE
THURSDAY, THE 25TH DAY OF AUGUST 2016/3RD BHADRA, 1938
WP(C).No. 28182 of 2016 (W)
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PETITIONER:
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M/S. ASIAN MOTORS MP IV/165,
6 TO 167, EDAPPALLY, KALPATTA,
WAYANAD, REPRESENTED BY ITS
PARTNER MR.ANTO AUGUSTINE.
BY ADVS.SMT.K.LATHA
SMT.M.K.HAJARA
SRI.C.RAMACHANDRAN
RESPONDENT(S):
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1.STATE OF KERALA,
REPRESENTED BY THE CHIEF SECRETARY
TO THE GOVT. OF KERALA,
SECRETARIAT, THIRUVANANTHAPURAM-695 001.
2.THE INSPECTING ASSISTANT COMMISSIONER,
COMMERCIAL TAX DEPARTMENT, WAYANAD-670110.
3.THE ASSISTANT COMMISSIONER (APPELAS)/
THE DEPUTY COMMISSIONER (APPEALS),
COMMERCIAL TAXES, KOZHIKODE - 670 115.
4.TAHSILDAR (REVENUE RECOVERY)/
SALES TAX OFFICER,(REVENUE RECOVERY),
COMMERCIAL TAXES, AMBALAVAYAL,
WAYANAD - 671 105.
BY SENIOR GOVERNMENT PLEADER SRI.C.P.PRADEEP
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 25-08-2016, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
mbr/
WP(C).No. 28182 of 2016 (W)
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APPENDIX
PETITIONER(S)' EXHIBITS:
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EXHIBIT P1 : COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2014-
2015 ISSUED BY THE 2ND RESPONDENT TO THE
PETITIONER DATED 28.12.2015.
EXHIBIT P2 : COPY OF THE APPEAL IN FORM NO.29 ALONG WITH
GROUND OF APPEAL FILE BY THE PETITIONER BEFORE
THE 3RD RESPONDENT AGAINST THE P1 ASSESSMENT
ORDER FOR THE YEAR 2014-2015.
EXHIBIT P3 : COPY OF THE STAY PETITION FILED BY THE
PETITIONER IN THE P2 APPEAL.
EXHIBIT P4 : COPY OF THE DEMAND NOTICE BASED ON THE P1
ASSESSMENT ORDER FOR THE YEAR 2014-2015 ISSUED
TO THE PETITIONER DATED 28.12.2015 ALONG WITH
THE REVENUE RECOVERY NOTICE DATED 23.3.2016
ISSUED BY THE 4TH RESPONDENT TO THE PETITIONER
AGAINST THE DEMAND OF RS.1,50,811/- BASED ON THE
P1 ASSESSMENT ORDER.
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. 28182 of 2016
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Dated this the 25th day of August, 2016
JUDGMENT
Petitioner has filed Ext.P2 appeal as well as Ext.P3 application for stay before the 3rd respondent. It is submitted that during the pendency of the appeal, steps are being taken by the respondent authorities for recovering the amount in terms of Ext.P4 demand notice.
2. Having regard to the fact that an appeal is pending before the competent authority, I do not think it necessary to consider the matter on merits. Suffice to say that the appellate authority has to consider the stay petition on merits within a specified time and in the meantime, recovery can be kept in abeyance.
Accordingly, this writ petition is disposed of as under:
i) The 3rd respondent shall consider Ext.P3 stay petition filed along with the appeal within a period of one month from the date of receipt of a copy of this judgment.W.P.(C) No. 28182 of 2016 -2-
ii) In the meantime, the demand made in terms of Ext.P4 shall be kept in abeyance.
Sd/-
A.M. SHAFFIQUE JUDGE Scl/25.08.2016