Madhya Pradesh High Court
M/S Cox India Limited vs Assistant Commissioner Of Commercial ... on 16 November, 2016
1
HIGH COURT OF MADHYA PRADESH : JABALPUR
WRIT PETITION NO. 18595 OF 2016
M/s Cox India Ltd.
- V/s -
Assistant Commissioner of Commercial Tax
& others.
Present : Hon'ble Shri Rajendra Menon;
Acting Chief Justice
Hon'ble Shri Anurag Shrivastava ; J
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Shri Mukesh Agrawal for the petitioner.
Shri Samdarshi Tiwari for the State.
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ORDER
(16/11/16) Challenging the notice issued to the petitioner vide Annexure P-7 dated 1/05/15 in the matter of initiating penalty proceedings under Section 52 of the M. P. V. A. T. Act pertaining to the year 2012-13, this writ petition has been filed and the only ground canvassed is that against the tax liability imposed, an appeal is already pending before the appellate authority and the appellate authority has stayed recovery of the tax amount as assessed, at this stage, initiation of the penalty proceedings is not permissible. In support thereof, the judgments of this Court in various cases like Gwalior Alcobrew Pvt. Ltd. Vs. State of M. P. & others (2016) 29 STJ 594 (MP) and S. R. Kalani & Co. Vs. C. L. Sharma & another (2004) 3 STJ 282 (MP) and various unreported judgments of this Court in the matter of staying penalty proceedings pending decision on the appeal pertaining to the original tax liability have been produced.
2. Even though, Shri Samdarshi Tiwari raises an objection to 2 say that this ground can also be raised before the appellate authority, the fact remains that at the stage, when only a show-cause notice is issued for imposing penalty, the appeal itself may not be maintainable but without going into this aspect of the matter and keeping in view the orders passed in various cases, identical in nature, interest of justice would be met if further proceedings into the show-cause notice Annexure P-7 is directed to be kept in abeyance and liberty is granted to the department to proceed in accordance to law after the appellate proceedings come to an end, the department shall have liberty to initiate penalty proceedings, for the present, directing the respondents that the notice Annexure P-7 shall be kept in abeyance till decision on the appeal which is pending before the appellate authority, we dispose of this writ petition.
3. The appellate Board is directed to take a decision on the appeal at an earlier date.
4. With the aforesaid, the petition stands disposed of.
C. C. as per rules.
(Rajendra Menon) (Anurag Shrivastava) Acting Chief Justice Judge Vy/-