Kerala High Court
Eon Electric Limited vs The Assistant Commissioner on 25 January, 2012
Author: Antony Dominic
Bench: Antony Dominic
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR.JUSTICE ANTONY DOMINIC
FRIDAY, THE 12TH DAY OF APRIL 2013/22ND CHAITHRA 1935
WP(C).No. 10820 of 2013 (B)
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PETITIONER(S):
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EON ELECTRIC LIMITED,
FORMERLY INDO ASIAN FUSEGEAR LIMITED,
5TH FLOOR, JB MANJOORAN ESTATE,
EDAPPALLY BYEPASS JUNCTION,
KOCHI-682 024, REPRESENTED BY
MR.K.P. PAULSON- AUTHORISED SIGNATORY.
BY ADVS.SRI.JOSEPH JERARD SAMSON RODRIGUES,
SRI.ROVIN RODRIGUES.
RESPONDENT(S):
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1. THE ASSISTANT COMMISSIONER,
SPECIAL CIRCLE-III, COMMERCIAL TAXES,
ERNAKULAM-682 015.
2. HON'BLE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL,
COMMERCIAL TAX COMPLEX,
ERNAKULAM-682 015.
3. THE INSPECTING ASSISTANT COMMISSIONER
(REVENUE RECOVERY), COMMERCIAL TAXES,
ERNAKULAM-682 030.
BY SR. GOVT. PLEADER SMT.SHOBA ANNAMMA EAPEN.
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 12-04-2013, ALONG WITH W.P.(C)NO. 10846 OF 2013, THE COURT
ON THE SAME DAY DELIVERED THE FOLLOWING:
rs.
WP(C).No. 10820 of 2013 (B)
APPENDIX
PETITIONER'S EXHIBITS:-
EXT.P1 COPY OF THE ASSESSMENT ORDER DATED 25/01/2012, ISSUED
BY THE ASST. COMMISSIONER, SPECIAL CIRCLE-III, ERNAKULAM.
EXT.P2 COPY OF THE STAY ORDER NO.KVATA 1124/2012 DATED 25/04/2012,
ISSUED BY THE DEPUTY COMMISSIONER (APPEALS), DEPARTMENT
OF COMMERCIAL TAXES, ERNAKULAM.
EXT.P3 COPY OF THE DD NO.455752 DATED 15/05/2012 FOR Rs.1332906/-
DRAWN IN FAVOR OF THE ASSISTANT COMMISSIONER,
SPECIAL CIRCLE-III, ERNAKULAM.
EXT.P4 COPY OF THE APPELLATE ORDER NO.KVATA 1124/2012
DATED 05/12/2012 OF DEPUTY COMMISSIONER (APPEALS),
ERNAKULAM.
EXT.P5 COPY OF THE APPEAL MEMORANDUM DATED 27/03/2013
FILED BEFORE THE HON'BLE KVAT TRIBUNAL, ERNAKULAM.
EXT.P6 COPY OF THE STAY PETITION DATED 27/03/2013 FILED BEFORE
THE HON'BLE KVAT TRIBUNAL, ERNAKULAM.
EXT.P7 COPY OF THE REVENUE RECOVERY NOTICE NO.A5-760/13
DATED 04/04/2013, ISSUED BY THE INSPECTING ASSISTANT
COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM.
RESPONDENT'S EXHIBITS:- NIL.
//TRUE COPY//
P.A. TO JUDGE
rs.
ANTONY DOMINIC,J
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W.P.(C) Nos. 10820 & 10846 of 2013
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Dated this the 12th day of April, 2013
JUDGMENT
Heard the learned counsel for the petitioner.
2. Challenging Ext.P1 assessment order in W.P.(c) No.10820 of 2013 and Exts.P1 and P2 assessment orders in W.P.(c) No.10846 of 2013, the petitioner filed appeals and these orders were confirmed by the first appellate authority as per Exts.P4 and P5 orders respectively. Challenging these orders, the petitioner filed further appeals, copies of which are Exts.P5 and P6 respectively. Along with these appeals, Ext.P6 and P7 stay petitions filed are pending consideration of the second respondent Tribunal. In the meanwhile, revenue recovery proceedings are initiated against the petitioner and Exts.P7 and P8 are the notices. It is in these circumstances, these writ petitions are filed. W.P.(c) Nos. 10820 & 10846 of 2013 : 2 :
3. Petitioner in W.P.(c) No.10820 of 2013 says that they have already remitted 40% of the amount due whereas the petitioner in W.P.(c) No.10846 of 2013 says that they have already remitted 1/3rd of the amount due.
Taking note of the pendency of the appeals, I dispose of these writ petitions, directing the second respondent Tribunal to pass orders on Ext.P5 appeal in W.P.(c) No.10820 of 2013 and Ext.P6 appeal in W.P.(c) No.10846 of 2013. In the meantime, having regard to the payments already made by the petitioner, I direct that recovery of balance tax due under Ext.P1 assessment orders will stand stayed.
Sd/-
ANTONY DOMINIC, JUDGE ln