Wp(C)/2067/2016 Of M/S. Home Centre v. The Agricultural Income Tax & Commercial Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR TUESDAY, THE 19TH DAY OF JANUARY 2016/29TH POUSHA, 1937 WP(C).No. 2067 of 2016 (G) --------------------------- PETITIONER: ------------------- M/S. HOME CENTRE, 10TH MILE, VELLAMUNDA, MANANTHAVADY, WAYANAD DISTRICT, REPRESENTED BY ITS MANAGING PARTNER, SRI.ABDUL NAZEER.K BY ADVS.SRI.N.MURALEEDHARAN NAIR SRI.V.K.SHAMUSUDHEEN RESPONDENT(S): -------------------------- 1. THE AGRICULTURAL INCOME TAX & COMMERCIAL TAX OFFICER, MANANTHAVADY - 670 645. COMMERCIAL TAX OFFICER, MANANTHAVADY - 670 645. 2. THE DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, KOZHIKODE - 673 006. KOZHIKODE - 673 006. 3. THE DEPUTY TAHSILDAR (RR), TALUK OFFICE, MANANTHAVADY - 670 645. BY GOVERNMENT PLEADER SRI.R.RANJITH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19-01-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 2067 of 2016 (G) ------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS : ------------------------------------- EXT.P-1: TRUE COPY OF THE ASSESSMENT ORDER PASSED BY IST RESPONDENT FOR THE YEAR 2011 - 2012 DATED 24.8.2015. IST RESPONDENT FOR THE YEAR 2011 - 2012 DATED 24.8.2015. EXT.P-2: TRUE COPY OF THE ASSESSMENT ORDER PASSED BY IST RESPONDENT FOR THE YEAR 2012 - 2013 DATED 24.8.2015. IST RESPONDENT FOR THE YEAR 2012 - 2013 DATED 24.8.2015. EXT.P-3: TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2011 - 12 DATED 14.10.2015.2ND RESPONDENT FOR THE YEAR 2011 - 12 DATED 14.10.2015. EXT.P-4: TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2012 - 13 DATED 14.10.2015.2ND RESPONDENT FOR THE YEAR 2012 - 13 DATED 14.10.2015. EXT.P-5: TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2011 - 12 DATED 14.10.2015.BEFORE THE 2ND RESPONDENT FOR THE YEAR 2011 - 12 DATED 14.10.2015. EXT.P-6: TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2012 - 13 DATED 14.10.2015.BEFORE THE 2ND RESPONDENT FOR THE YEAR 2012 - 13 DATED 14.10.2015. EXT.P-7: TRUE COPY OF THE DEMAND NOTICE NO.D2-19075/ST/2015 UNDER SECTION 7 OF THE REVENUE RECOVERY ACT ISSUED BY 3RD RESPONDENT DATED 14.1.2016.SECTION 7 OF THE REVENUE RECOVERY ACT ISSUED BY 3RD RESPONDENT DATED 14.1.2016. EXT.P-8: TRUE COPY OF THE DEMAND NOTICE NO.D2-19076/ST/2015 UNDER SECTION 7 OF THE REVENUE RECOVERY ACT ISSUED BY 3RD RESPONDENT DATED 14.1.2016.SECTION 7 OF THE REVENUE RECOVERY ACT ISSUED BY 3RD RESPONDENT DATED 14.1.2016. EXT.P-9: TRUE COPY OF THE DEMAND NOTICE NO.D2-19075/ST/2015 UNDER SECTION 34 OF THE REVENUE RECOVERY ACT ISSUED BY3RD RESPONDENT DATED 14.1.2016.SECTION 34 OF THE REVENUE RECOVERY ACT ISSUED BY3RD RESPONDENT DATED 14.1.2016. EXT.P-10: TRUE COPY OF THE DEMAND NOTICE NO.D2-19076/ST/2015 UNDER SECTION 34 OF THE REVENUE RECOVERY ACT ISSUED BY3RD RESPONDENT DATED 14.1.2016.SECTION 34 OF THE REVENUE RECOVERY ACT ISSUED BY3RD RESPONDENT DATED 14.1.2016. RESPONDENT(S)' EXHIBITS:NIL --------------------------------------- //TRUE COPY// P.S. TO JUDGE A.K.JAYASANKARAN NAMBIAR, J. - - - - - - - - - - - - - - - - - - - - - - - - - - W.P.(C) No.2067 of 2016 - - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 19[th] day of January 2016 JUDGMENT EXT.P-10: TRUE COPY OF THE DEMAND NOTICE NO.D2-19076/ST/2015 UNDER SECTION 34 OF THE REVENUE RECOVERY ACT ISSUED BY3RD RESPONDENT DATED 14.1.2016.SECTION 34 OF THE REVENUE RECOVERY ACT ISSUED BY3RD RESPONDENT DATED 14.1.2016. RESPONDENT(S)' EXHIBITS:NIL --------------------------------------- //TRUE COPY// P.S. TO JUDGE A.K.JAYASANKARAN NAMBIAR, J. - - - - - - - - - - - - - - - - - - - - - - - - - - W.P.(C) No.2067 of 2016 - - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 19[th] day of January 2016 JUDGMENT Against Exts. P1 and P2 assessment orders under the KeralaValue Added Tax Act, the petitioner has preferred Exts.P3 and P4appeals and Exts.P5 and P6 stay petitions before the 2[nd]respondent. It is the case of the petitioner that even prior toconsidering the stay petition, recovery steps are sought to bepursued for recovery of the amounts confirmed by Exts. P1 and P2assessment orders. 2. I have heard the learned counsel for the petitioner andalso the learned Government Pleader for the respondents. 3. On a consideration of the facts and circumstances of thecase as also the submissions made across the Bar, I dispose thewrit petition with the following directions: i) The 2[nd] respondent shall consider and passorders on Exts.P5 and P6 stay petitions within aperiod of one month from the date of receipt ofa copy of this judgment, after hearing thepetitioner. sm/ ii) Recovery steps for recovery of amountsconfirmed against petitioner by Exts.P7 to P10demand notices, shall be kept in abeyance tillorders are passed by the 2[nd] respondent asdirected above and communicated to thepetitioner. Sd/-A.K.JAYASANKARAN NAMBIAR JUDGE