Wp(C)/3326/2015 Of M.p.kuriakose v. Agriculture, Income Tax And Commercial Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR TUESDAY, THE 3RD DAY OF FEBRUARY 2015/14TH MAGHA, 1936 WP(C).No. 3326 of 2015 (M) ------------------------------------- PETITIONER(S): ----------------------- M.P.KURIAKOSE, MANAGING TRUSTEE, SAMARPITHER TRUST, MUTTATHU HOUSE, KALAMOZHI, CHATTAPPALAM P.O., WAYANAD DISTRICT. BY DR.GEORGE ABRAHAM RESPONDENT(S): ------------------------- 1. AGRICULTURE, INCOME TAX AND COMMERCIAL TAX OFFICER, V.A.T. CIRCLE, KALPETTA, WAYANAD DISTRICT. 2. DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, KALPETTA, WAYANAD DISTRICT. 3. DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, KOZHIKODE. 4. TAHASILDAR, REVENUE RECOVERY, TALUK OFFICE, AMBALAVAYAL, WAYANAD DISTRICT. WAYANAD DISTRICT. 5. VILLAGE OFFICER, PADICHIRA VILLAGE, WAYANAD DISTRICT. BY GOVERNMENT PLEADER SMT.SOBHA ANNAMMA EAPPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03-02-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 3326 of 2015 (M) -------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- EXHIBIT P1: TRUE COPY OF THE ASSESSMENT ORDER ISSUED BY THE FIRST RESPONDENT DATED 21.10.2014. EXHIBIT P2: TRUE COPY OF THE ASSESSMENT OF THE PENALTY DATED 23.10.2014. EXHIBIT P3: TRUE COPY OF THE APPEAL MEMORANDUM ALONG WITH PETITION FOR STAY AS WELL AS AN APPLICATION FOR ADVANCEMENT OF HEARING FILED BEFORE THE DEPUTY COMMISSIONER, KOZHIKODE. FOR STAY AS WELL AS AN APPLICATION FOR ADVANCEMENT OF HEARING FILED BEFORE THE DEPUTY COMMISSIONER, KOZHIKODE. EXHIBIT P4: TRUE COPY OF THE APPEAL FILED AGAINST EXHIBIT P2 ORDER BEFORE THE 3RD RESPONDENT DT.11.12.2014. EXHIBIT P5: TRUE COPY OF THE DEMAND NOTICE ISSUED FORM NO.10 ALONG WITH FORM NO.1 DATED 8.1.2015. FORM NO.1 DATED 8.1.2015. RESPONDENT(S)' EXHIBITS: ----------------------------------------- NIL //TRUE COPY// P.S.TO JUDGE A.K.JAYASANKARAN NAMBIAR, J. ................................................. W.P.(C) No.3326 of 2015 (M) ............................................... Dated this the 3[rd] day of February, 2015 JUDGMENT Against Ext.P1 assessment order and Ext.P2 penalty order underthe Kerala Value Added Tax Act, 2003, the petitioner preferredExt.P3 appeal and stay petition before the 3[rd] respondent andExt.P4 appeal and stay petition before the 2[nd] respondent. It isthe case of the petitioner that even prior to consideration of thestay petition by the 2[nd] respondent, recovery steps have beeninitiated against him through Ext.P5 demand notice, for recoveryof the amounts confirmed in the assessment order. 2. I have heard Sri.George Abraham, learned counsel appearing forthe petitioner and Smt.Sobha Annamma Eappen, learnedGovernment Pleader for the respondents. 3. On a consideration of the facts and circumstances of the case andthe submissions made across the Bar, I dispose the writ petitionwith a direction to the 3[rd] respondent to consider and pass orderson Ext.P3 stay petition within a period of two months afterhearing the petitioner. Similarly, the 2[nd] respondent, or theauthority competent to entertain revision petition against Ext.P2penalty order, shall consider and pass orders on Ext.P4 staypetition preferred by the petitioner within a period of two months W.P.(C) No.3326 of 2015 (M) from the date of a copy of this judgment, after hearing thepetitioner. Pending consideration of the stay petitions by theauthorities referred to above, and communication of the orderspassed by them to the petitioner herein, further proceedingspursuant to Ext.P5 demand notice shall be kept in abeyance. W.P.(C) No.3326 of 2015 (M) from the date of a copy of this judgment, after hearing thepetitioner. Pending consideration of the stay petitions by theauthorities referred to above, and communication of the orderspassed by them to the petitioner herein, further proceedingspursuant to Ext.P5 demand notice shall be kept in abeyance. 4. To enable the stay petitions against Ext.P2 penalty order to bedisposed in accordance with this judgement, the DeputyCommissioner of Commercial Taxes, Wayanad shall ensure thatExt.P4 appeal and stay petition are immediately placed beforethe authority competent to decide the revision applicationsagainst Ext.P2 penalty order.disposed in accordance with this judgement, the DeputyCommissioner of Commercial Taxes, Wayanad shall ensure thatExt.P4 appeal and stay petition are immediately placed beforethe authority competent to decide the revision applicationsagainst Ext.P2 penalty order. AMV/03/02/ Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE