Wp(C)/13006/2011 Of M/S. Wipro Ltd v. Asst. Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.SURENDRA MOHAN FRIDAY, THE 6TH MAY 2011 / 16TH VAISAKHA 1933 WP(C).No. 13006 of 2011(A) -------------------------- PETITIONER : -------------------- M/S. WIPRO LTD., 2ND & 3RD FLOOR, PANORAMA HOUSE, KOCHI-682 020, REPRESENTED BY ITS MANAGER - OPERATIONS, MS. USHA PRADEEP KUMAR. BY ADV. SRI.JOSEPH MARKOSE, SENIOR ADVOCATE SRI.MATHEWS K.UTHUPPACHAN SRI.BINU MATHEW SRI.TERRY V.JAMES SRI.TOM THOMAS (KAKKUZHIYIL) SRI.V.ABRAHAM MARKOS RESPONDENTS: ----------------------- 1. THE ASSISTANT COMMISSIONER OF SALES TAX, SPECIAL CIRCLE III, COMMERCIAL TAX COMPLEX, PERUMANOOR, KOCHI-682 015. 2. DEPUTY COMMISSIONER (APPEALS) OF SALES TAX, COMMERCIAL TAX COMPLEX, PERUMANOOR, KOCHI-682 015. 3. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM, KOCHI-682 030. BY GOVT.PLEADER SRI.P.K.SHAMSUDEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06/05/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.SURENDRA MOHAN, J. ------------------------------------------- W.P.(C) No.13006 of 2011 -------------------------------------------Dated this the 6[th] May, 2011 JUDGMENT The petitioner is a Public Limited company engaged inthe manufacture and sale of computer and computerequipments having its registered office at Bangalore and aBranch Office at S.A.Road, Kochi. The petitioner is anassessee under the provisions of the Kerala General SalesTax Act ('KGST Act' for short) on the files of the firstrespondent. Assessment for the years 1997-1998, 1998-1999 and 1999-2000 are not yet finalised. For the year1999-2000, Ext.P12 rectification petition is still pending andfor the other two years, appeals are pending before thesecond respondent. Exts.P10 and P11 petitions for stayhave also been filed by the petitioner. However, no ordershave been passed thereon, till date. However, though theabove proceedings are still pending, the authorities havethreatened to initiate recovery proceedings against thepetitioner for the tax assessed. The petitioner, therefore,seeks appropriate directions for keeping the recovery WPC No.13006/2011 2 proceedings in abeyance until orders are passed onExts.P10, P11 and P12. 2. I have heard the learned Government Pleader also. He assures that orders on the said petitions shall be passedwithout further delay. 3. In the above circumstances, this writ petition isdisposed of directing the second respondent to consider thepetitions filed by the petitioner evidenced herein byExts.P10 and P11 and to pass appropriate orders thereon inaccordance with law, as expeditiously as possible and at anyrate, within a period of one month from the date of receiptof a copy of this judgment. There shall be a furtherdirection to the first respondent to consider Ext.P12 petitionin accordance with law and to pass appropriate ordersthereon also, as expeditiously as possible and at any ratewithin a period of one month from the date of receipt of acopy of this judgment. Pending final orders on the petitionsreferred to above, all further action to recover the taxassessed shall be kept in abeyance. K.SURENDRA MOHAN, JUDGE