Wp(C)/34134/2019 Of Juby Philip v. The 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 13TH DAY OF DECEMBER 2019 / 22ND AGRAHAYANA, 1941 WP(C).No.34134 OF 2019(N) PETITIONER/S: JUBY PHILIP PROPRIETOR, M/S. KIZHAKKEDATHU AGENCIES, PAZHAVANGADIP.O., RANNI, PATHANAMTHITTA DISTRICT, PIN - 689 673. BY ADV. SRI.BEJOY CHERIYAN RESPONDENT/S: GOVERNMENT PLEADER DR.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON13.12.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Against Ext.P3 modified assessment order under the Kerala Value AddedTax Act, the petitioner has preferred Ext.P4 appeal together with Ext.P6 delaycondonation application and Ext.P5 stay petition before the 2[nd] respondent. It isthe case of the petitioner that even prior to considering the stay petition, recoverysteps are taken by the respondents against the petitioner for recovery of theamounts confirmed by Ext.P3 modified assessment order. 2. I have heard the learned counsel appearing for the petitioner and alsothe learned Government Pleader appearing for the respondents. On a consideration of the facts and circumstances of the case as also thesubmissions made across the Bar, I dispose the writ petition with the followingdirections: 1. Taking note of the fact that the delay in approaching the 2[nd]respondent is only 39 days, I deem it appropriate to condonethe delay and direct the 2[nd] respondent to consider and passreasoned orders on Ext.P5 stay petition within a period of onemonth from the date of receipt of a copy of this judgment, afterhearing the petitioner. 2. Recovery steps for recovery of amounts confirmed againstthe petitioner by Ext.P3 modified assessment order shall bekept in abeyance till such time as orders are passed by the 2[nd]respondent as directed above and communicated to thepetitioner. WP(C).No.34134 OF 2019(N) 3. The petitioner shall produce a copy of the writ petitiontogether with a copy of this judgment, before the 2[nd]respondent, for further action. Sd/- sd A.K.JAYASANKARAN NAMBIARJUDGE APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 30-11-2017 ISSUED TO PETITIONER BY 1ST RESPONDENT, U/S 25(1) OF THE KVAT ACT FOR 2014-15.11-2017 ISSUED TO PETITIONER BY 1ST RESPONDENT, U/S 25(1) OF THE KVAT ACT FOR 2014-15. EXHIBIT P2TRUE COPY OF THE APPELLATE ORDER DATED 28-04-2018 ISSUED TO PETITIONER BY 2ND RESPONDENT FOR 2014-15.04-2018 ISSUED TO PETITIONER BY 2ND RESPONDENT FOR 2014-15. EXHIBIT P3TRUE COPY OF THE MODIFIED ASSESSMENT ORDER DATED 27-08-2019 ISSUED TO PETITIONER BY 1ST RESPONDENT, U/S 25(1) OF THE KVAT ACT FOR 2014-15.DATED 27-08-2019 ISSUED TO PETITIONER BY 1ST RESPONDENT, U/S 25(1) OF THE KVAT ACT FOR 2014-15. EXHIBIT P4TRUE COPY OF APPEAL DATED 05-12-2019 FILED BY THE PETITIONER AGAINST EXT. P3 MODIFIED ASSESSMENT ORDER BEFORE THE 2ND RESPONDENT.BY THE PETITIONER AGAINST EXT. P3 MODIFIED ASSESSMENT ORDER BEFORE THE 2ND RESPONDENT. EXHIBIT P5TRUE COPY OF STAY PETITION DATED 05-12-2019FILED BY THE PETITIONER ALONG WITH EXT. P4 APPEAL BEFORE THE 2ND RESPONDENT.FILED BY THE PETITIONER ALONG WITH EXT. P4 APPEAL BEFORE THE 2ND RESPONDENT. EXHIBIT P6 TRUE COPY OF DELAY PETITION DATED 05-12-2019 FILED BY THE PETITIONER ALONG WITH EXT. P4 APPEAL BEFORE THE 2ND RESPONDENT.2019 FILED BY THE PETITIONER ALONG WITH EXT. P4 APPEAL BEFORE THE 2ND RESPONDENT.