By Advs.sri.harisankar v. Menon Smt.meera V.menon Smt.k.krishna

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE P.B.SURESH KUMAR THURSDAY, THE 21ST DAY OF DECEMBER 2017/30TH AGRAHAYANA, 1939 WP(C).No. 41336 of 2017 (N) ---------------------------- PETITIONER(S): --------------------------- M/S. CENTRAL GRANITES VELAKODE, MUNDOOR, THRISSUR, REPRESENTED BY ITS MANAGING PARTNER, M.K MUHAMMED MUTHU. BY ADVS.SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SMT.K.KRISHNA RESPONDENT(S): ------------------------------- 1. THE AGRICULTURAL INCOME TAX & COMMERCIAL TAX OFFICER, POOTHOLE P.O, THRISSUR - 4. & COMMERCIAL TAX OFFICER, POOTHOLE P.O, THRISSUR - 4. 2. THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL SALERS TAX COMPLEX, THEVARA, ERNAKULAM, KOCHI - 13, REPRESENTED BY ITS SECRETARY. BY SRI.V.K.SAMSUDHIN, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON21-12-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 41336 of 2017 (N) APPENDIX PETITIONER(S)' EXHIBITS ----------------------- EXHIBIT P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR2015-16 DATED 15.05.2017. EXHIBIT P2 COPY OF ORDER ISSUED BY THE DY. COMMISSIONER (APPEALS),THRISSUR DATED 31.08.2017. EXHIBIT P3 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2NDRESPONDENT DATED 12.12.2017. EXHIBIT P4 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2NDRESPONDENT DATED 12.12.2017. RESPONDENT(S)' EXHIBITS ---------------------------------------------- NIL R.AV //TRUE COPY// PA TO JUDGE P.B. SURESH KUMAR, J. -------------------------------------------------- W.P.(C) No.41336 of 2017 ------------------------------------------------- Dated this the 21[st] day of December, 2017 JUDGMENT Challenging Ext.P2 appellate order under the KeralaValue Added Tax Act (the Act), the petitioner preferredExt.P3 appeal invoking Section 60 of the Act before theKerala Value Added Tax Appellate Tribunal. Ext.P4 is theapplication preferred by the petitioner in the said appealfor stay of further proceedings pursuant to the orderimpugned in the appeal. The grievance of the petitioner inthe writ petition concerns the inaction on the part of theTribunal in taking a decision on Ext.P4 application. It isalleged that steps have already been taken for realisationof the amounts covered by Ext.P2 order from thepetitioner. 2. Heard the learned counsel for the petitioner as alsothe learned Government Pleader. 3. In the peculiar facts of this case, the writ petition is disposed of directing the Tribunal to pass orders onExt.P4 application for stay preferred by the petitioner inExt.P3 appeal within one month from the date of receipt ofa copy of this judgment. Needless to say that till ordersare passed on Ext.P4 application, further proceedings forrealization of the amounts covered by Ext.P2 order shall bedeferred by the respondents concerned. bpr Sd/- P.B. SURESH KUMAR JUDGE //TRUE COPY// P.A. TO JUDGE