Wp(C)/3166/2013 Of M/S.rainbow Cruises v. The Agrl.income Tax & Commercial Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE P.R.RAMACHANDRA MENON MONDAY, THE 4TH DAY OF FEBRUARY 2013/15TH MAGHA 1934 WP(C).No. 3166 of 2013 (U) -------------------------------------- PETITIONER(S): ---------------------- M/S.RAINBOW CRUISES (A UNIT OF GREENSHORE HOLIDAYS RESORTS (P) LTD)VCNB ROAD OPPOSITE BOAT JETTY ALAPPUZHA REP. BY DIRECTOR LIJO ALEX. BY ADVS.SRI.ANIL D. NAIR SRI.J.R.PREM NAVAZ SMT.NIVEDITA A.KAMATH RESPONDENT(S): ---------------------------- 1. THE AGRL.INCOME TAX & COMMERCIAL TAX OFFICER ALAPPUZHA- 688 001. ALAPPUZHA- 688 001. 2. THE DEPUTY COMMISSIONER (APPEALS), KOLLAM- 691 001. 3. DEPUTY THASILDAR (RR) AMBALAPPUZHA- 688 561. 4. THE STATE OF KERALA REPRESENTED BY ITS SECRETARY (TAXES) THIRUVANANTHAPURAM- 695 001. THIRUVANANTHAPURAM- 695 001. BY GOVERNMENT PLEADER SRI.GEORGE MECHERIL THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04-02-2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) NO.3166/2013 APPENDIX PETITIONER(S) EXHIBITS EXT.P:- COPY OF THE ORDER DATED 27.08.2012 ISSUED TO THE PETITIONER BY THEFIRST RESPONDENT. EXT.P-2:- COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2NDRESPONDENT. EXT.P-3:- COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2NDRESPONDENT. EXT.P-4:- COPY OF THE NOTICE DATED 10.12.2012 ISSUED BY THE 3RD RESPONDENTTO THE PETITIONER. RESPONDENTS' EXHIBITS NIL //TRUE COPY// P.A. TO JUDGE P.R. RAMACHANDRA MENON J.------------------------------------ W.P.(C) No. 3166 of 2013 ----------------------------------- Dated this the 4[th] day of February, 2013.JUDGMENT The 1[st] respondent passed Ext. P1 assessment orderunder the KVAT Act in respect of the assessment year 2005-2006, which is under challenge before the 2[nd] respondent by wayof Ext. P2 appeal, accompanied by Ext. P3 petition for stay. It iswithout any regard to the pendency of the above proceedingsthat the petitioner has been proceeded against by way of Ext. P4notice issued by the 3[rd] respondent for realisation of the dueamount; which is sought to be intercepted in this writ petition. 2. Heard the learned Government Pleader as well. 3. Considering the facts and circumstances, the writ petition is disposed of, directing the 2[nd] respondent to passappropriate orders on Ext. P3 petition for stay in accordance withlaw at the earliest, at any rate, within one month from the dateof receipt of a copy of this judgment. Coercive proceedingspursuant to Ext. P4 shall be kept in abeyance till such time. 5. The petitioner shall produce a copy of this judgment along with a copy of the writ petition before the 2[nd] respondentfor further steps. P.R. RAMACHANDRA MENON, (JUDGE) sp