Wp(C)/20431/2016 Of Kizhakkedathu Enterprises v. Agrl. Income Tax & Commercial Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE A.M.SHAFFIQUE WEDNESDAY, THE 15TH DAY OF JUNE 2016/25TH JYAISHTA, 1938 WP(C).No. 20431 of 2016 (D) ---------------------------- PETITIONER(S): ----------------------- KIZHAKKEDATHU ENTERPRISES,PAZHAVANGADY, RANNI,(REPRESENTED BY MG. PARTNER, JOMON PHILIP). BY ADVS.SRI.K.N.SREEKUMARAN, SMT.V.P.SEENA DEVI. RESPONDENT(S): --------------------------- 1. AGRL. INCOME TAX & COMMERCIAL TAX OFFICER, RANNI - 689 690. RANNI - 689 690. 2. DEPUTY COMMISSIONER (APPEALS)-II, COMMERCIAL TAXES, KOLLAM 691 001. COMMERCIAL TAXES, KOLLAM 691 001. 3. KVAT TRIBUNAL, ADDL. BENCH, THIRUVANANTHAPURAM-695 001., (REPRESENTED BY ITS ASSISTANT SECRETARY). ADDL. BENCH, THIRUVANANTHAPURAM-695 001., (REPRESENTED BY ITS ASSISTANT SECRETARY). 4. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, PATHANAMTHITTA- 689 695. COMMERCIAL TAXES, PATHANAMTHITTA- 689 695. BY GOVERNMENT PLEADER SMT.LILLY K.T. rs. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15-06-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:ON 15-06-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 20431 of 2016 (D) APPENDIX PETITIONER'S EXHIBITS:- EXT.P3COPY OF THE KVATA (PTA) 1818/12 DATED 20/01/2016 FOR THE YEAR 2009-10 ISSUED BY THE 3RD RESPONDENT.YEAR 2009-10 ISSUED BY THE 3RD RESPONDENT. EXT.P4COPY OF THE ORDER FOR THE YEAR 2011-12 IN KVATA (PTA)131/14 DATED 20/01/2016 ISSUED BY THE 3RD RESPONDENT. EXT.P5COPY OF THE DEMAND NOTICE NO.RRC 19/13-14 DATED 09/05/2013ISSUED BY THE 3RD RESPONDENT.ISSUED BY THE 3RD RESPONDENT. EXT.P6COPY OF THE DEMAND NOTICE NO.RRC 26/13-14 DATED 19/06/2014ISSUED BY THE 3RD RESPONDENT.ISSUED BY THE 3RD RESPONDENT. EXT.P7COPY OF THE DEMAND DRAFT DATED 10/01/2014 FOR RS.80,678/-FURNISHED BEFORE THE 3RD RESPONDENT. EXT.P8COPY OF THE DEMAND DRAFT DATED 16/07/2014 FOR RS.432,724/-FURNISHED BEFORE THE 3RD RESPONDENT. EXT.P9COPY OF THE APPEAL FOR 2009-10 FILED BEFORE THE 3RD RESPONDENT ON 30/05/2016.3RD RESPONDENT ON 30/05/2016. EXT.P9ACOPY OF THE STAY PETITION FILED IN EXT.P9 APPEAL FILED BEFORE THE 3RD RESPONDENT ON 30/05/2016.BEFORE THE 3RD RESPONDENT ON 30/05/2016. EXT.P9BCOPY OF THE EARLY HEARING PETITION FILED IN EXT.P9 APPEAL FILED BEFORE THE 3RD RESPONDENT ON 30/05/2016.FILED BEFORE THE 3RD RESPONDENT ON 30/05/2016. EXT.P10COPY OF THE APPEAL FOR 2011-12 FILED BEFORE THE 3RD RESPONDENT ON 30/05/2016.3RD RESPONDENT ON 30/05/2016. EXT.P10ACOPY OF THE STAY PETITION FILED IN EXT.P10 APPEAL FILED BEFORE THE 3RD RESPONDENT ON 30/05/2016. EXT.P10BCOPY OF THE EARLY HEARING PETITION FILED IN EXT.P10 APPEALFILED BEFORE THE 3RD RESPONDENT ON 30/05/2016.FILED BEFORE THE 3RD RESPONDENT ON 30/05/2016. RESPONDENT'S EXHIBITS:-NIL. //TRUE COPY// rs. P.S. TO JUDGE A.M. SHAFFIQUE, J. ------------------------------------- W.P.(C) No. 20431 of 2016 -------------------------------------- Dated this the 15[th] day of June, 2016 JUDGMENT Petitioner has approached this Court seeking for a stay of recovery of the amounts covered by Exts.P1 and P2 orders. 2.It is submitted that the second appeal had alreadybeen filed before the Tribunal, which is pending consideration.Ext.P9 and Ext.P10 are the appeals. It is submitted that theTribunal is not functioning now and in the meantimeproceedings are being taken for recovering the amount. 3.It is submitted by the learned counsel for thepetitioner that 40% of the demand had been remitted as acondition of stay at the time of first appeal. It is submitted by the learned counsel for the Having regard to the aforesaid fact situation, I am of the view that further proceedings pursuant to Exts.P5 and P6 canbe stayed during the pendency of the second appeal.Accordingly, this writ petition is disposed of as under: (i)The Tribunal shall consider Exts.P9 and P10 and 2.It is submitted that the second appeal had alreadybeen filed before the Tribunal, which is pending consideration.Ext.P9 and Ext.P10 are the appeals. It is submitted that theTribunal is not functioning now and in the meantimeproceedings are being taken for recovering the amount. 3.It is submitted by the learned counsel for thepetitioner that 40% of the demand had been remitted as acondition of stay at the time of first appeal. It is submitted by the learned counsel for the Having regard to the aforesaid fact situation, I am of the view that further proceedings pursuant to Exts.P5 and P6 canbe stayed during the pendency of the second appeal.Accordingly, this writ petition is disposed of as under: (i)The Tribunal shall consider Exts.P9 and P10 and W.P.(C) No. 20431 of 2016 -2- dispose of the same, as early as possible. In the meantime, recovery proceedings pursuant to Exts.P5 and P6 shall be kept in abeyance. Sd/- A.M. SHAFFIQUE JUDGE