Wp(C)/19446/2011 Of John Behnan v. Agricultural Income Tax & Commercial Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 19TH JULY 2011 / 28TH ASHADHA 1933 WP(C).No. 19446 of 2011(E) ---------------------------------------- PETITIONER(S): ----------------------- JOHN BEHNAN M/S.DES INTERNATIONAL,PADOOR P.O.,KAVASSERY, PALAKKAD DISTRICT BY ADV. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY RESPONDENT(S): --------------------------- 1. AGRICULTURAL INCOME TAX & COMMERCIAL TAX OFFICER, COMMERCIAL TAXES, ALATHUR-678 541 2. THE APPELLATE ASSISTANT COMMISSIONER (APPEALS)DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD-678 001 3. THE DEPUTY TAHSILDAR(RR) ALATHUR-678 541 BY SR GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19/07/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts WP(C)NO.19446/2011 APPENDIX PETITIONER'S EXHIBITS: P1COPY OF THE ASSESSMENT ORDER PASSED BY 1ST RESPONDENT FOR THE YEAR 2010-11 DATED 19/04/2011.YEAR 2010-11 DATED 19/04/2011. P2COPY OF THE APPEAL FILED BEFORE THE 2ND RESPONDENT DATED 12/07/2011. P3COPY OF THE DELAY CONDONATION PETITION FILED BEFORE THE 2ND RESPONDENT DATED 12/07/2011.RESPONDENT DATED 12/07/2011. P4COPY OF THE STAY PETITION FILED BEFORE THE 2ND RESPONDENT DATED 12/07/2011.12/07/2011. P5COPY OF THE EARLY HEARING PETITION FILED BEFORE THE 2ND RESPONDENTDATED 12/07/2011.DATED 12/07/2011. P6COPY OF THE DEMAND NOTICE UNDER SECTION 7 OF THE REVENUE RECOVERY ACT ISSUED BY 3RD RESPONDENT FOR THE YEAR 2010-11 DATED 27/06/2011.RECOVERY ACT ISSUED BY 3RD RESPONDENT FOR THE YEAR 2010-11 DATED 27/06/2011. RESPONDENT'S EXHIBITS:NIL /TRUE COPY/ P.A.TO.JUDGE S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No. 19446 OF 2011 ---------------------------------------------- Dated this the 19[th] day of July, 2011 JUDGMENT Against Ext.P1 assessment order under the Kerala ValueAdded Tax Act, the petitioner filed Ext.P2 appeal along withExt.P3 application to condone delay and Ext.P4 stay petition. The petitioner's grievance in this writ petition is that before theappellate authority could consider the interim applications, the 1[st]respondent has initiated recovery proceedings for recovery of thetax disputed in the appeal. The petitioner submits that it isunjust to enforce the recovery proceedings before the appellateauthority could consider the interim applications. 2.I have heard the learned Government Pleader also. Iam also of opinion that before the appellate authority couldconsider the interim applications, it is unjust to initiate coerciverecovery proceedings. Accordingly, this writ petition is disposedof with the following directions: The 2[nd] respondent appellate authority shall considerExts.P3 and P4 applications together. If the appellate authority is W.P.(C)No.19446/11 inclined to condone the delay in filing the appeal, the ordersshall also be passed on Ext.P4 stay petition. This shall be donewithin one month from the date of receipt of a copy of thisjudgment. Till then, coercive recovery proceedings forrecovery of the tax disputed in the appeal shall be kept inabeyance. S. SIRI JAGAN, JUDGE acd