Wp(C)/23646/2017 Of P.s.jabin v. The Agrl. Income Tax & Commercial Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR TUESDAY, THE 18TH DAY OF JULY 2017/27TH ASHADHA, 1939 WP(C).No. 23646 of 2017 (E) ---------------------------- PETITIONER(S): --------------------- P.S.JABIN, PROPRIETRESS, MASS ENTERPRISES, RANNI. BY ADVS.SMT.S.K.DEVI SRI.SANTHOSH P.ABRAHAM RESPONDENT(S): ------------------------- 1. THE AGRL. INCOME TAX & COMMERCIAL TAX OFFICER, DEPT. OF COMMERCIAL TAXES, RANNI 689 645. DEPT. OF COMMERCIAL TAXES, RANNI 689 645. 2. THE KERALA VALUE ADDED TAX, APPELLATE TRIBUNAL, THIRUVANANTHAPURAM 695 001. APPELLATE TRIBUNAL, THIRUVANANTHAPURAM 695 001. 3. THE DEPUTY TAHASILDAR (RR), KANJIRAPPALLY TALUK, KANJIRAPPALLY- 686 507. KANJIRAPPALLY TALUK, KANJIRAPPALLY- 686 507. BY GOVERNMENT PLEADER SRI.SHAMSUDHEEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18-07-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 23646 of 2017 (E) ---------------------------- APPENDIX PETITIONER(S)' EXHIBITS ----------------------- EXHIBIT P1:- TRUE COPY OF THE ASSESSMENT ORDER NO.32030970715/2009-10DATED 30.11.2015. EXHIBIT P2:- TRUE COPY OF THE APPEAL ORDER NO. KVATA(PTA) 331 OF 2015DATED 28.05.2016. EXHIBIT P3:- TRUE COPY OF THE APPEAL DATED 14.7.2016. EXHIBIT P4:- TRUE COPY OF THE STAY PETITION DATED 14.7.2016. EXHIBIT P5:- TRUE COPY OF THE NOTICE ISSUED U/S 7, RRC NO.2017/766/03 DATED 8.6.2017. EXHIBIT P6:- TRUE COPY OF THE NOTICE ISSUED U/S 34, RRC NO.2017/766/03 DATED 8.6.2017 RESPONDENT(S)' EXHIBITS - NIL ------------------------------------------------- TRUE COPY PS TO JUDGE A.K.JAYASANKARAN NAMBIAR, J. ------------------------------------ W.P. (C) No.23646 of 2017 ------------------------------------ Dated this the 18[th] day of July, 2017 J U D G M E N T Against Ext.P1 assessment order under the Kerala Value AddedTax Act, the petitioner has preferred an appeal before the firstappellate authority. The said appeal was disposed by Ext.P2 firstappellate order. Aggrieved by the same, the petitioner preferredExt.P3 appeal and Ext.P4 stay petition before the 2[nd] respondent.Exts.P5 and P6 are the demand notices. It is the case of the petitionerthat even prior to considering the stay petition, recovery steps aretaken by the respondents against the petitioner for recovery of theamounts confirmed by Ext.P1 assessment order. 2. I have heard the learned counsel for the petitioner and alsothe learned Government Pleader for the respondents. 3. On a consideration of the facts and circumstances of the caseas also the submissions made across the Bar, I dispose the writpetition with the following directions: W.P.(C) No.23646/2017 i) The 2[nd] respondent shall consider and pass orders onExt.P4 stay petition within a period of six weeksfrom the date of receipt of a copy of this judgment,after hearing the petitioner.Ext.P4 stay petition within a period of six weeksfrom the date of receipt of a copy of this judgment,after hearing the petitioner. ii) Recovery steps pursuant to Exts.P5 and P6 demandnotices for recovery of amounts confirmed againstpetitioner by Ext.P1 assessment order shall be keptin abeyance till such time as orders are passed bythe 2[nd]respondent as directed above andcommunicated to the petitioner. notices for recovery of amounts confirmed againstpetitioner by Ext.P1 assessment order shall be keptin abeyance till such time as orders are passed bythe 2[nd]respondent as directed above andcommunicated to the petitioner. iii)The petitioner shall produce a copy of thisjudgement, together with a copy of the writ petitionbefore the 2[rd] respondent for further action.judgement, together with a copy of the writ petitionbefore the 2[rd] respondent for further action. Sd/- ii) Recovery steps pursuant to Exts.P5 and P6 demandnotices for recovery of amounts confirmed againstpetitioner by Ext.P1 assessment order shall be keptin abeyance till such time as orders are passed bythe 2[nd]respondent as directed above andcommunicated to the petitioner. notices for recovery of amounts confirmed againstpetitioner by Ext.P1 assessment order shall be keptin abeyance till such time as orders are passed bythe 2[nd]respondent as directed above andcommunicated to the petitioner. iii)The petitioner shall produce a copy of thisjudgement, together with a copy of the writ petitionbefore the 2[rd] respondent for further action.judgement, together with a copy of the writ petitionbefore the 2[rd] respondent for further action. Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE JUDGE smp