Wp(C)/27765/2019 Of P. Ajikumar v. Agricultural Income Tax And State Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 18TH DAY OF OCTOBER 2019/26TH ASWINA, 1941 W.P(C).No.27765 OF 2019 PETITIONER: P. AJIKUMARAGED 42 YEARSPROPRIETOR, M/S PARAPARAMBIL MOTORS, THOTTAMON, RANNI, PATHANAMTHITTA - 689672.BY ADVS.SRI.P.S.SOMANSMT.T.RADHAMANY RESPONDENTS: THIS WRIT PETITION (CIVIL) HAVING COME UP FORADMISSION ON 18.10.2019, THE COURT ON THE SAME DAYDELIVERED THE FOLLOWING: J U D G M E N T Against Exts.P1 and P1(a) assessment orders under the KVAT Act,for the assessment years 2015-16 and 2016—17, the petitioner haspreferred Exts.P2 and P2(a) appeals together with Exts.P3 and P3(a)stay petitions before the 2[nd] respondent. Exts.P4 and P4(a) are therevenue recovery notices. The limited prayer of the petitioner is for adirection to the 2[nd] respondent to consider and pass orders on the staypetitions and to keep in abeyance recovery steps, in the meanwhile. 2. I have heard the learned counsel for the petitioner as also thelearned Government Pleader for the respondents. On a consideration of the facts and circumstances of the case asalso the submissions made across the bar, I dispose the writ petitionwith a direction to the 2[nd] respondent to consider and pass reasonedorders on Exts.P3 and P3(a) stay petitions within a period of one monthfrom the date of receipt of a copy of this judgment, after hearing thepetitioner. Recovery steps, pursuant to Exts.P4 and P4(a) revenue recovery notices, for recovery of amounts confirmed against thepetitioner by Exts.P1 and P1(a) assessment orders, shall be kept inabeyance till such time as orders are passed by the 2[nd] respondent, asdirected, and communicated to the petitioner. The petitioner shallproduce a copy of the writ petition together with a copy of thisjudgment, before the 2[nd] respondent, for further action. Sd/-A.K.JAYASANKARAN NAMBIAR JUDGE prp/18/10/19 W.P.(C).No.27765/2019 : 4 : APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE KVAT ASSESSMENT ORDERFOR THE YEAR 2015-16 DATED 31.12.2018ISSUED BY THE 1ST RESPONDENT. EXHIBIT P1 (a) TRUE COPY OF THE KVAT ASSESSMENT ORDERFOR THE YEAR 2016-17 DATED 28.12.2017ISSUED BY THE 1ST RESPONDENT. EXHIBIT P2 TRUE COPY OF THE APPEAL MEMORANDUMFILED BEFORE THE 2ND RESPONDENT AGAINSTEXHIBIT P1 ASSESSMENT ORDER FOR THEYEAR 2015-16 DATED 14.10.2019. EXHIBIT P2 (a) TRUE COPY OF THE APPEAL MEMORANDUMFILED BEFORE THE 2ND RESPONDENT AGAINSTEXHIBIT P1 (a) ASSESSMENT ORDER FOR THEYEAR 2016-17 DATED 14.10.2019. EXHIBIT P3 TRUE COPY OF THE PETITION FOR STAY OFCOLLECTION OF DISPUTED AMOUNT INEXHIBIT P1 ORDER DATED 14.10.2019. EXHIBIT P3 (a) TRUE COPY OF THE PETITION FOR STAY OFCOLLECTION OF DISPUTED AMOUNT INEXHIBIT P1 (a) ORDER DATED 14.10.2019. EXHIBIT P4 TRUE COPY OF THE REVENUE RECOVERYNOTICE NO.2019/6059/03 DATED 11.9.2019ISSUED BY THE 3RD RESPONDENT DEMANDINGTHE PAYMENT OF THE ASSESSED TAX FOR THEYEAR 2015-16. W.P.(C).No.27765/2019 : 5 : EXHIBIT P4 (a)TRUE COPY OF THE REVENUE RECOVERYNOTICE NO.2019/6065/03 DATED 11.9.2019ISSUED BY THE 3RD RESPONDENT DEMANDINGTHE PAYMENT OF THE ASSESSED TAX FOR THEYEAR 2016-17. RESPONDENTS EXHIBITS: NIL. //TRUE COPY// P.S. TO JUDGE