Wp(C)/11407/2017 Of M/S. Treads Direct Limited v. The Agricultural Income Tax & Commercial Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN MONDAY, THE 3RD DAY OF APRIL 2017/13TH CHAITHRA, 1939 WP(C).No. 11407 of 2017 (A) ---------------------------- PETITIONER : ---------- M/S. TREADS DIRECT LIMITED KARIYAMKODE POST, KOTTAYI, PALAKKAD, REPRESENTED BY ITS COMPANY SECRETARY,SRI. SELVAKUMAR BY ADVS.SRI.N.MURALEEDHARAN NAIR SRI.S.JAFFERALI RESPONDENTS : ----------- 1. THE AGRICULTURAL INCOME TAX & COMMERCIAL TAX OFFICER, COMMERCIAL TAXES, ALATHUR 678541 COMMERCIAL TAXES, ALATHUR 678541 2. THE ASSISTANT COMMISSIONER (APPEALS) COMMERCIAL TAXES, PALAKKAD 678001 3. INSPECTING ASSISTANT COMMISSIONER DEPARTMENT OF COMMERCIAL TAXES, CHITTUR 678104 CHITTUR 678104 BY GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03-04-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ---------------------------- APPENDIX PETITIONER(S)' EXHIBITS ----------------------- EXHIBIT P1: TRUE COPY OF THE ASSESSMENT ORDER PASSED BY THE 1ST RESPONDENT FOR THE YEAR 2014- 15 DATED 22.11.2016 BY THE 1ST RESPONDENT FOR THE YEAR 2014- 15 DATED 22.11.2016 EXHIBIT P2: TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 18.03.2017 PETITIONER BEFORE THE 2ND RESPONDENT DATED 18.03.2017 EXHIBIT P3: TRUE COPY OF THE DELAY CONDONATION PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 18.03.2017 PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 18.03.2017 EXHIBIT P4: TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 18.03.2017 THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 18.03.2017EXHIBIT P5: TRUE COPY OF THE DEMAND NOTICE IN FORM 12 ISSUED BY 1ST RESPONDENT FOR THE YEAR 2014-15 DATED 22.11.2016 ISSUED BY 1ST RESPONDENT FOR THE YEAR 2014-15 DATED 22.11.2016 RESPONDENT(S)' EXHIBITS :NIL. //TRUE COPY// P.A. TO JUDGE K. VINOD CHANDRAN, J. ------------------------------------------ W.P.(C) No. 11407 of 2017 (A) ------------------------------------------Dated: 3[rd] April, 2017 J U D G M E N T Ext.P1 is the assessment order, against which thepetitioner filed Ext.P2 appeal, which is accompanied byExt.P3 delay condonation petition and Ext.P4 staypetition before the 2[nd] respondent. The appeal, delaycondonation and stay petition are pending before the2[nd] respondent. In the meanwhile, coercive proceedingshave been initiated. It is in this context, the writpetition has been filed. 2. In the above circumstances, it is directed thatthe Appellate Authority, the 2[nd] respondent herein,consider and dispose of Ext.P3 delay condonationpetition along with Ext.P4 stay application within aperiod of two months from the date of receipt of the W.P.(C) No. 11407/2017 certified copy of this judgment and the coerciveproceedings be stayed until such orders are passed,which order shall determine the proceedings thereafter.The consideration is also to be made, keeping in mindthe proviso to Section 55(4) of the Kerala Value AddedTax Act, 2003 and condition, if at all imposed, confinedto 20% or less of the tax demanded, at the firstappellate stage. The writ petition is disposed of without any observation on merits and keeping in abeyance therecovery till such time as the directions herein arecomplied with by the Appellate Authority, whose ordersshall determine the further steps thereafter. Sd/- K.VINOD CHANDRAN, JUDGE