Wp(C)/34395/2015 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.K.JAYASANKARAN NAMBIAR MONDAY, THE 16TH DAY OF NOVEMBER 2015/25TH KARTHIKA, 1937 WP(C).No. 34395 of 2015 (Y) ---------------------------- PETITIONER : ---------------------- M/S.KAVUNKAL GRANITES [P] LTD., MALAYALAPUZHA-ERAM-P.O., PATHANAMTHITTA, REPRESENTED BY ITS MANAGING DIRECTOR, SABU KURIAKOSE. BY ADV. SRI.AJI V.DEV RESPONDENT(S): ---------------------------- 1. AGRICULTURAL INCOME TAX & COMMERCIAL TAX OFFICER, RANNY-686 101. 2. DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, KOLLAM- 691 012. BY GOVERNMENT PLEADER SRI.RANJITH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16-11-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ON 16-11-2015, THE COURT ON THE SAME DAY DELIVERED THE sts WP(C).No. 34395 of 2015 (Y) ------------------------------------------ APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- EXT P1- A TRUE COPY OF THE APPLICATION IN FORM -1B DATED 22/07/2014. EXT P2- A TRUE COPY OF THE PROCEEDINGS DATED 20/10/14 PASSED BY THE 1ST RESPONDENT REJECTING COMPOUNDING APPLICATION.THE 1ST RESPONDENT REJECTING COMPOUNDING APPLICATION. EXT P3- A TRUE COPY OF THE ASSESSMENT ORDER PASSED FOR APRIL/2014 DATED 26-03-2015DATED 26-03-2015 EXT P3(A)- A TRUE COPY OF THE ASSESSMENT ORDER PASSED FOR MAY/2014 DATED 17/04/2015.DATED 17/04/2015. EXT P3(B)- A TRUE COPY OF THE ASSESSMENT ORDER PASSED FOR JUNE/2014 DATED 17/04/2015.DATED 17/04/2015. EXT P3(C)- A TRUE COPY OF THE ASSESSMENT ORDER PASSED FOR JULY/2014 DATED 17/04/2015.DATED 17/04/2015. EXT P3(D)- A TRUE COPY OF THE ASSESSMENT ORDER PASSED FOR AUGUST/2014 DATED 17/04/2015.AUGUST/2014 DATED 17/04/2015. EXT P3(E)- A TRUE COPY OF THE ASSESSMENT ORDER PASSED FOR SEPTEMBER/2014 DATED 17/04/2015.SEPTEMBER/2014 DATED 17/04/2015. EXT P3(F)- A TRUE COPY OF THE ASSESSMENT ORDER PASSED FOR OCTOBER/2014 DATED 17/04/2015.OCTOBER/2014 DATED 17/04/2015. EXT P3(G)- A TRUE COPY OF THE ASSESSMENT ORDER PASSED FOR NOVEMBER/2014 DATED 17/04/2015.NOVEMBER/2014 DATED 17/04/2015. EXT P3(H)- A TRUE COPY OF THE ASSESSMENT ORDER PASSED FOR DECEMBER/2014 DATED 17/04/2015.DECEMBER/2014 DATED 17/04/2015. EXT P4- A TRUE COPY OF THE APPEAL FILED ALONG WITH PETITIONS FOR STAY & DELAY CONDONATION FOR APRIL/2014 DATED 08/05/2015.STAY & DELAY CONDONATION FOR APRIL/2014 DATED 08/05/2015. EXT P4(A)- A TRUE COPY OF THE APPEAL FILED ALONG WITH PETITION FOR STAY FOR MAY/2014 DATED 08/05/2015.STAY FOR MAY/2014 DATED 08/05/2015. EXT P4(B)- A TRUE COPY OF THE APPEAL FILED ALONG WITH PETITION FOR STAY FOR JUNE/2014 DATED 08/05/2015.STAY FOR JUNE/2014 DATED 08/05/2015. EXT P4(C)- A TRUE COPY OF THE APPEAL FILED ALONG WITH PETITION FOR STAY FOR JULY/2014 DATED 08/05/2015.STAY FOR JULY/2014 DATED 08/05/2015. EXT P4(D)- A TRUE COPY OF THE APPEAL FILED ALONG WITH PETITION FOR STAY FOR AUGUST/2014 DATED 08/05/2015.STAY FOR AUGUST/2014 DATED 08/05/2015. -2- WP(C).NO.34395/2015 EXT P4(E)- A TRUE COPY OF THE APPEAL FILED ALONG WITH PETITION FOR STAY FOR SEPTEMBER/2014 DATED 08/05/2015.STAY FOR SEPTEMBER/2014 DATED 08/05/2015. EXT P4(F)- A TRUE COPY OF THE APPEAL FILED ALONG WITH PETITION FOR STAY FOR OCTOBER/2014 DATED 08/05/2015.STAY FOR OCTOBER/2014 DATED 08/05/2015. EXT P4(G)- A TRUE COPY OF THE APPEAL FILED ALONG WITH PETITION FOR STAY FOR NOVEMBER/2014 DATED 08/05/2015.STAY FOR NOVEMBER/2014 DATED 08/05/2015. EXT P4(H)- A TRUE COPY OF THE APPEAL FILED ALONG WITH PETITION FOR STAY FOR DECEMBER/2014 DATED 08/05/2015.STAY FOR DECEMBER/2014 DATED 08/05/2015. RESPONDENT(S)' EXHIBITS: ------------------------------------------ NIL /TRUE COPY/ P.A.TO JUDGE A.K.JAYASANKARAN NAMBIAR, J. =========================================== W.P.(C). No. 34395 of 2015 ===================================================== EXT P4(F)- A TRUE COPY OF THE APPEAL FILED ALONG WITH PETITION FOR STAY FOR OCTOBER/2014 DATED 08/05/2015.STAY FOR OCTOBER/2014 DATED 08/05/2015. EXT P4(G)- A TRUE COPY OF THE APPEAL FILED ALONG WITH PETITION FOR STAY FOR NOVEMBER/2014 DATED 08/05/2015.STAY FOR NOVEMBER/2014 DATED 08/05/2015. EXT P4(H)- A TRUE COPY OF THE APPEAL FILED ALONG WITH PETITION FOR STAY FOR DECEMBER/2014 DATED 08/05/2015.STAY FOR DECEMBER/2014 DATED 08/05/2015. RESPONDENT(S)' EXHIBITS: ------------------------------------------ NIL /TRUE COPY/ P.A.TO JUDGE A.K.JAYASANKARAN NAMBIAR, J. =========================================== W.P.(C). No. 34395 of 2015 ===================================================== Dated this the 16[th] day of November, 2015 JUDGMENT The Petitioner is a registered dealer under the Kerala ValueAdded Tax Act, 2003, hereinafter referred to as the “KVAT Act'.Against Ext.P3 series of assessment orders passed under the KVATAct, the petitioner preferred Ext.P4 series of appeals and staypetition before the 2[nd] respondent. The grievance of the petitioneris that even before considering the stay petition, the respondentsare taking steps to recover the amounts confirmed against thepetitioner by Ext.P3 series of orders. 2.I have heard the learned counsel appearing for thepetitioner as also the learned Government Pleader appearing forthe respondents. On a consideration of the facts and circumstances of the caseand the submissions made across the bar, I dispose the writpetition with a direction to the 2[nd] respondent to consider and passorders on the stay petitions, preferred by the petitioner before him,within a period of one month from the date of receipt of a copy ofthis judgment, after hearing the petitioner. The recovery steps forrecovery of amounts confirmed against the petitioner by Ext.P3 W.P.(C). No. 34395 of 2015 series of orders, shall be kept in abeyance till such time as the 2[nd]respondent passes orders, as directed, in the stay petitions andcommunicates the same to the petitioner. Sd/-A.K.JAYASANKARAN NAMBIAR JUDGE das /16.11.15