Wp(C)/11490/2017 Of M/S.treads Direct Limited v. The Agricultural Income Tax And 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. 11490 of 2017 (I) ---------------------------- PETITIONER : ---------- M/S.TREADS DIRECT LIMITED., KARIYAMKODE POST, KOTTAYI, SECRETARY, SRI. SELVAKUMAR PALAKKAD, REPRESENTED BY ITS COMPANY BY ADVS.SRI.N.MURALEEDHARAN NAIR SRI.S.JAFFERALI RESPONDENTS : ----------- 1. THE AGRICULTURAL INCOME TAX AND COMMERCIAL TAX OFFICER, COMMERCIAL TAXES, ALATHUR - 678541. AND COMMERCIAL TAX OFFICER, COMMERCIAL TAXES, ALATHUR - 678541. 2. THE ASSISTANT COMMISSIONER (APPEALS), COMMERCIAL TAXES, PALAKKAD - 678001. COMMERCIAL TAXES, PALAKKAD - 678001. 3. INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, CHITTUR - 678104. DEPARTMENT OF COMMERCIAL TAXES, CHITTUR - 678104. R1 TO R3 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: WP(C).No. 11490 of 2017 (I)-------------------------- APPENDIX PETITIONER'S EXHIBITS :--------------------- P1:COPY OF THE PENALTY ORDER PASSED BY THE R1 FOR THE YEAR 2014-15 DT 22/11/2016.YEAR 2014-15 DT 22/11/2016. P2:COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE R2 DT 18/3/2017.THE R2 DT 18/3/2017. P3:COPY OF THE DELAY CONDONATION PETITION FILED BY THE PETITIONER BEFORE THE R2 DT 18/3/2017.PETITIONER BEFORE THE R2 DT 18/3/2017. P4:COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE R2 DT 18/3/2017.BEFORE THE R2 DT 18/3/2017. P5:COPY OF THE DEMAND NOTICE IS FORM NO.12 ISSUED BY R1FOR THE YEAR 2014-15 DT 22/11/2016.FOR THE YEAR 2014-15 DT 22/11/2016. RESPONDENT'S EXHIBITS :NIL. //TRUE COPY// P.A. TO JUDGE bp K. Vinod Chandran, J ---------------------------------------- W.P.(C).No.11490 of 2017-I ----------------------------------------- Dated this the 03[rd] day of April, 2017 JUDGMENT Exhibit P1 is the penalty order passed against thepetitioner for the assessment year 2014-15. Against this order,petitioner filed Exhibit P2 appeal, which is accompanied by ExhibitP3 delay condonation petition and Exhibit P4 stay petition before the2[nd] respondent. The same are pending before the 2[nd] respondent. Inthe meanwhile, it is alleged, coercive proceedings have beeninitiated. It is in this context, the writ petition has been filed. 2. In the above circumstances, it is directed that theappellate authority, the 2[nd ]respondent herein, shall consider ExhibitP3 delay petition and pass orders thereon, after affording anopportunity to the petitioner, at any rate, within a period of twomonths from today. If the delay is condoned, then the 2[nd] respondentshall dispose of Exhibit P4 stay application, simultaneously, and thecoercive proceedings be stayed until such orders are passed; which WP(C) No.11490 of 2017 order shall determine the matter thereafter. The consideration is alsoto be made keeping in mind proviso to Section 55(4) of the KeralaValue Added Tax Act, 2003 and condition, if at all imposed, confinedto 20% or less of the tax demanded, at the first appellate stage. The writ petition is disposed of without any observation onmerits and keeping in abeyance the recovery till such time as thedirections herein are complied with by the appellate authority, whoseorders shall determine the further steps thereafter. vku/- Sd/-K.Vinod ChandranJudge. [ true copy ]