Wp(C)/34602/2015 Of Abdul Shareef M v. The Agricultural Income Tax & Commercial Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR TUESDAY, THE 17TH DAY OF NOVEMBER 2015/26TH KARTHIKA, 1937 WP(C).No. 34602 of 2015 (A) ---------------------------- PETITIONER : -------------------- ABDUL SHAREEF M., PROPRIETOR, MODERN STEELS & CEMENTS, VELLAMUNDA, MANATHAVADY. BY ADVS.SRI.N.MURALEEDHARAN NAIR SRI.V.K.SHAMUSUDHEEN RESPONDENTS : --------------------------- 1. THE AGRICULTURAL INCOME TAX AND COMMERCIAL TAX OFFICER COMMERCIAL TAX OFFICER, MANANTHAVADY – 670645. COMMERCIAL TAX OFFICER, MANANTHAVADY – 670645. 2. THE DEPUTY COMMISSIONER (APPEALS) DEPARTMENT OF COMMERCIAL TAXES, KOZHIKODE – 673 006. DEPARTMENT OF COMMERCIAL TAXES, KOZHIKODE – 673 006. 3. THE DEPUTY TAHSILDAR (RR) TALUK OFFICE, MANANTHAVADY – 670645. TALUK OFFICE, MANANTHAVADY – 670645. R1 TO R3 BY GOVT. PLEADER SMT. K.T. LILLY THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17-11-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Mn WP(C).No. 34602 of 2015 (A) ---------------------------------------- APPENDIX PETITIONERS' EXHIBITS : ------------------------------------- EXT. P1:-TRUE COPY OF THE ASSESSMENT ORDER PASSED BY IST RESPONDENT FOR THE YEAR 2011-2012 DTD. 27/5/2015. EXT. P2:-TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 7/7/2015. EXT. P3:-TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 7/7/2015. EXT. P4:-TRUE COPY OF THE DEMAND NOTICE UNDER SECTION 7 OF THE REVENUE RECOVERY ACT ISSUED BY 3RD RESPONDENT FOR THE YEAR 2011-2012 DTD. 16/10/2015. RESPONDENT(S)' EXHIBITS : NIL -------------------------------------------------------------- //TRUE COPY// P.A. TO JUDGE Mn A.K.JAYASANKARAN NAMBIAR, J. ............................................................. W.P.(C).No.34602 of 2015 .............................................................Dated this the 17[th] day of November, 2015 J U D G M E N T Against Ext.P1 assessment orders under the Kerala ValueAdded Tax Act, the petitioner has preferred Ext.P2 appeal andExt.P3 stay petition before the 2[nd] respondent. It is the case of thepetitioner that even prior to considering the stay petition, recoverysteps are sought to be pursued through Ext.P4 demand notice forrecovery of the amounts confirmed by Ext.P1 assessment orders. 2. I have heard the learned counsel for the petitioner andalso the learned Government Pleader for the respondents. 3. On a consideration of the facts and circumstances of thecase as also the submissions made across the bar, I dispose thewrit petition with the following directions: i. The 2[nd] respondent shall consider and passorders on Ext.P3 stay petition within a periodof one month from the date of receipt of a copyof this judgment, after hearing the petitioner. ii. Coercive steps for recovery of amountsconfirmed against the petitioner by Ext.P4demand notice shall be kept in abeyance till orders are passed by the 2[nd] respondent asdirected above and communicated to thepetitioner. iii. The order to be passed by the 2[nd]respondent shall be a reasoned one advertingto the contentions of the petitioner regardingexistence of a prima facie case for a stay ofrecovery pending disposal of the appeal. A.K.JAYASANKARAN NAMBIAR JUDGE mns/17.11.15