Kerala High Court
Jass Associates vs Commercial Tax Officer (Wc & Lt) on 22 October, 2013
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR
THURSDAY, THE 30TH DAY OF NOVEMBER 2017/9TH AGRAHAYANA, 1939
WP(C).No. 38260 of 2017 (F)
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PETITIONER :
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JASS ASSOCIATES
V/101, ST. XAVIER'S COLLEGE BUILDINGS,
KARUKUTTY P.O, ANGAMALY, ERNAKULAM.683576,
REPRESENTED BY ITS MANAGING PARTNER SRI.JOMON.
BY ADVS.SRI.K.S.HARIHARAN NAIR
SRI.P.T.JOSEPH (PANJIKARAN)
RESPONDENTS :
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1. COMMERCIAL TAX OFFICER (WC & LT)
MATTANCHERRY, PIN.682002
2. INTELLIGENCE OFFICER (IB)
COMMERCIAL TAXES, MATTANCHERRY AT MINI CIVIL STATION,
ALUVA , PIN.683501
3. THE DEPUTY COMMISSIONER (APPEALS)
COMMERCIAL TAXES, ERNAKULAM.682015
4. THE INSPECTING ASSISTANT COMMISSIONER,
COMMERCIAL TAXES, MATTANCHERRY.682002
BY GOVERNMENT PLEADER SRI. SHAMSUDHEEN V.K.
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 30-11-2017, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
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WP(C).No. 38260 of 2017 (F)
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APPENDIX
PETITIONER(S)' EXHIBITS
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EXHIBIT P1: SPECIMEN OF LETTER OF AWARD OF WORKS ISSUED
BY KITCO ON BEHALF OF THE DEPARTMENT OF
TOURISM DATED 22.10.2013
EXHIBIT P2: COPY OF THE ANNUAL RETURN FOR THE YEAR 2014-15
FILED BY THE PETITIONER.
EXHIBIT P2(A): COPY OF THE ANNUAL RETURN FOR THE YEAR 2015-16
FILED BY THE PETITIONER.
EXHIBIT P3: COPY OF THE AUDIT REPORT IN FORM 13 & 13 A FOR
THE YEAR 2014-15 FILED BY THE PETITIONER.
EXHIBIT P3(A): COPY OF THE AUDIT REPORT IN FORM 13 & 13A FOR
THE YEAR 2014-15 FILED BY THE PETITIONER.
EXHIBIT P4: COPY OF THE PENALTY ORDER ISSUED BY THE 2ND
RESPONDENT FOR THE YEAR 2014-15 DATED 10.01.2017.
EXHIBIT P4(A): COPY OF PENALTY ORDER ISSUED BY THE 2ND
RESPONDENT FOR THE YEAR 2015-16 DATED 10.01.2017
EXHIBIT P5: COPY OF THE APPEAL MEMORANDUM FOR THE YEAR
2014-15 DATED 31.01.2017
EXHIBIT P5(A): COPY OF THE APPEAL MEMORANDUM FOR THE YEAR
2015-16 DATED 31.01.2017
EXHIBIT P6: COPY OF THE STAY PETITION FOR THE YEAR 2014-15
DATED 13.8.2017
EXHIBIT P6(A): COPY OF THE STAY PETITION FOR THE YEAR 2015-16
DATED 13.8.2017
EXHIBIT P7: COPY OF THE RR NOTICE ISSUED BY THE 4TH
RESPONDENT FOR THE YEAR 2014-15 DATED 04.04.2017
EXHIBIT P7(A): COPY OF THE RR NOTICE ISSUED BY THE 4TH
RESPONDENT FOR THE YEAR 2014-15 DATED 04.04.2017
EXHIBIT P8: COPY OF THE NOTICE ISSUED BY THE 1ST RESPONDENT
FOR THE YEAR 2014-15 DATED 17.10.2017
RESPONDENT(S)' EXHIBITS : NIL.
//TRUE COPY//
P.A. TO JUDGE
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A.K.JAYASANKARAN NAMBIAR, J.
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W.P.(C) No.38260 of 2017
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Dated this the 30th day of November, 2017
J U D G M E N T
Against Exts.P4 and P4(a) penalty orders under the Kerala Value Added Tax Act, the petitioner has preferred Exts.P5 and P5(a) appeals together with Exts.P6 and P6(a) stay petitions before the 3rd respondent. It is the case of the petitioner that even prior to considering the stay petitions, recovery steps are taken by the respondents against the petitioner for recovery of the amounts confirmed by Exts.P4 and P4(a) penalty orders.
2. I have heard the learned counsel appearing for the petitioner and also the Government Pleader appearing for the respondents.
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 3rd respondent shall consider and pass orders on Exts.P6 and P6(a) stay petitions within a period of six weeks from the date of receipt of a copy of this judgment, after hearing the petitioner. -2- W.P.(C). No. 38260 of 2017
(ii) Recovery steps, pursuant to Exts.P7 and P7(a) revenue recovery notices, for recovery of amounts confirmed against the petitioner by Exts.P4 and P4
(a) penalty orders shall be kept in abeyance till such time as orders are passed by the 3rd respondent as directed above and communicated to the petitioner.
(iii) The petitioner shall produce a copy of this judgment, together with a copy of the writ petition before the 3rd respondent for further action.
Sd/-
A.K.JAYASANKARAN NAMBIAR JUDGE nkr/30.11.2017