Kerala High Court
M/S Mahad Traders vs Commercial Tax Officer on 21 February, 2017
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
TUESDAY, THE 27TH DAY OF JUNE 2017/6TH ASHADHA, 1939
WP(C).No. 21047 of 2017 (E)
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PETITIONER(S):
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M/S MAHAD TRADERS,
SOUTH BAZAR, KANNUR PIN-670002,
REPRESENTED BY ITS MANAGING PARTNER
SRI.AZAD. M.M.V
BY ADV. SRI.RAJESH NAMBIAR
RESPONDENT(S):
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1. COMMERCIAL TAX OFFICER
III CIRCLE, KANNUR PIN 670001
2. ASST. COMMISSIONER (APPEALS)
OFFICE OF THE IAC, COMMERCIAL TAXES,
KANNUR PIN-670001
3. INSPECTING ASSISTANT COMMISSIONER
COMMERCIAL TAXES,
KANNUR PIN-670001
R BY GOVERNMENT PLEADER SRI. SHAMSUDEEN.
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
27-06-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
DXY
WP(C).No. 21047 of 2017 (E)
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APPENDIX
PETITIONER(S)' EXHIBITS
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EXHIBIT P1: TRUE COPY OF THE ASSESSMENT ORDER DATED 21.02.2017 FOR
THE YEAR 2014-15.
EXHIBIT P2: TRUECOPY OF THE APPEAL MEMORANDUM FILED AGAINST EXT.P1
ORDER.
EXHIBIT P3: TRUE COPY OF THE STAY PETITION FILED ALONG WITH EXT P2
APPEAL.
EXHIBIT P4: TRUE COPY OF THE REVENUE RECOVERY NOTICE DATED 2.06.2017.
RESPONDENT(S)' EXHIBITS: NIL
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\\TRUE COPY\\
PA TO JUDGE
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A.K.JAYASANKARAN NAMBIAR, J.
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W.P.(C) No.21047 of 2017
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Dated this the 27th day of June, 2017
JUDGMENT
Against Ext. P1 assessment order under the Kerala Value Added Tax Act, the petitioner has preferred Ext.P2 appeal together with Ext.P3 stay petition before the 2nd respondent. It is the case of the petitioner that even prior to considering the stay petition, recovery steps are taken by the respondents against the petitioner for recovery of the amounts confirmed by Ext. P4 revenue recovery notice.
2. I have heard the learned counsel for the petitioner and also the learned Government Pleader for the respondents.
3. On a consideration of the facts and circumstances of the case as also the submissions made across the Bar, I dispose the writ petition with the following directions:
i) The 2nd respondent shall consider and pass orders on Ext.P3 stay petition within a period of six weeks from the date of receipt of a copy of this judgment, after hearing the petitioner.
ii) Recovery steps pursuant to Ext.P4 Revenue Recovery notice for recovery of amounts confirmed against petitioner by Ext.P1 W.P.(c).No.21047 of 2017 : 2 : assessment order shall be kept in abeyance till orders are passed by the 2nd respondent as directed above and communicated to the petitioner.
(iii) The petitioner shall produce a copy of the writ petition along with a copy of this judgment before the 2nd respondent for further action.
Sd/-
A.K.JAYASANKARAN NAMBIAR JUDGE sm/