Wp(C)/26834/2016 Of M/S. Kavunkal Granites (P) Ltd v. Agricultural Income Tax & Commercial Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE A.M.SHAFFIQUE FRIDAY, THE 12TH DAY OF AUGUST 2016/21ST SRAVANA, 1938 WP(C).No. 26834 of 2016 (D) ----------------------------------------- PETITIONER(S) : ------------------------- M/S. KAVUNKAL GRANITES (P) LTD. MALAYALAPUZHA- ERAM-P.O., PATHANAMTHITTA REPRESENTED BY ITS MANAGING DIRECTOR SABU KURIAKOSE. BY ADVS. SRI.SOJAN JAMES SRI.AJI V.DEV RESPONDENT(S) : ----------------------------- 1. AGRICULTURAL INCOME TAX & COMMERCIAL TAX OFFICER, RANNY-686 101. RANNY-686 101. 2. DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, KOLLAM-691 012. COMMERCIAL TAXES, KOLLAM-691 012. 3. DEPUTY TAHASILDAR, (REVENUE RECOVERY) RANNY- 686 101. RANNY- 686 101. BY GOVERNMENT PLEADER SRI. JOBY JOSEPH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12-08-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ------------------------------------------ APPENDIX PETITIONER(S)' EXHIBITS : EXT. P1 A TRUE COPY OF THE COMMON ASSESSMENT ORDER FOR JANUARY, FEBRUARY & MARCH/2015/DATED 15.12.2015.JANUARY, FEBRUARY & MARCH/2015/DATED 15.12.2015. EXT. P2 A TRUE COPY OF THE DEMAND NOTICE ISSUED FOR JANUARY/2015/DATED 15-12-2015.JANUARY/2015/DATED 15-12-2015. EXT. P2(A) A TRUE COPY OF THE DEMAND NOTICE ISSUED FOR FEBRUARY/2015/DATED 15-12-2015.FEBRUARY/2015/DATED 15-12-2015. EXT. P2(B) A TRUE COPY OF THE DEMAND NOTICE ISSUED FOR MARCH/2015/DATED 15-12-2015.MARCH/2015/DATED 15-12-2015. EXT. P3 A TRUE COPY OF THE APPEAL FILED FOR JANUARY/2015 DATED 05.02.2016. DATED 05.02.2016. EXT. P3(A) A TRUE COPY OF THE APPEAL FILED BY FEBRUARY/2015 DATED 05-02-2016.DATED 05-02-2016. EXT. P3(B) A TRUE COPY OF THE APPEAL FILED FOR MARCH/2015 DATED 05.02.2016. DATED 05.02.2016. EXT. P4 A TRUE COPY OF THE STAY PETITION FILED FOR JANUARY/2015 DATED 05.02.2016.DATED 05.02.2016. EXT. P4(A) A TRUE COPY OF THE STAY PETITION FILED FOR FEBRUARY/2015 DATED 05.02.2016. DATED 05.02.2016. EXT. P4(B) A TRUE COPY OF THE STAY PETITION FILED FOR MARCH/2015 DATED 05.02.2016.DATED 05.02.2016. EXT. P5. A TRUE COPY OF THE REVENUE RECOVERY NOTICE ISSUED IN FORM- 1 DATED 29.03.2016.FORM- 1 DATED 29.03.2016. EXT. P5(A) A TRUE COPY OF THE REVENUE RECOVERY NOTICE ISSUED IN FORM-10 DATED 29.03.2016.FORM-10 DATED 29.03.2016. RESPONDENT(S)' EXHIBITS : NIL //TRUE COPY// P.A.TO JUDGE. Msd. A.M.SHAFFIQUE, J * * * * * * * * * * * * W.P.C.No.26834 of 2016 ---------------------------------------- Dated this the 12[th] day of August 2016 J U D G M E N T Petitioner has filed Exts.P3, P3(a) and P3(b) appeals as wellas Ext.P4, P4(a) and P4(b) applications for stay before the 2[nd]respondent. It is submitted that during the pendency of theappeals, steps are being taken by the respondent authorities forrecovering the amount demanded in terms of Exts.P2 and P2(a)notices. 2.Having regard to the fact that appeals are pendingbefore the competent authority, I do not think it necessary toconsider the matter on merits. Suffice to say that the appellateauthority has to consider the stay petitions on merits within aspecified time and in the meantime, recovery can be kept inabeyance. Accordingly, this writ petition is disposed of as under: i)The 2[nd] respondent shall consider Exts.P4, P4(a) andP4(b) stay petitions filed along with the appeals within a period ofone month from the date of receipt of a copy of this judgment. W.P.C.No.26834/2016 ii)In the meantime, the demand made in terms of Exts.P2 and P2(a) notices shall be kept in abeyance. (sd/-) (A.M.SHAFFIQUE, JUDGE) jsr