Wp(C)/35783/2015 Of T.a.kareem 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 THURSDAY, THE 26TH DAY OF NOVEMBER 2015/5TH AGRAHAYANA, 1937 WP(C).No. 35783 of 2015 (W) ---------------------------- PETITIONER : ----------------------- T.A.KAREEM, PROPRIETOR, VENICE MARKETING, S.L.PURAM P.O., ALAPPUZHA -688 523 BY ADVS.SRI.V.DEVANANDA NARASIMHAM SRI.P.H.RIYAS RESPONDENT(S): ---------------------------- 1. THE AGRICULTURAL INCOME TAX & COMMERCIAL TAX OFFICER, COMMERCIAL TAXES, CIVIL STATION ANNEX, ALAPPUZHA- 688 011 2. THE DEPUTY COMMISSIONER (APPELAS), COMMERCIAL TAXES, BAPPUJI NAGAR, ASRAMAM, KOLLAM -691 002 3. THE DEPUTY TAHSILDAR (RR), AMBALAPPUZHA TALUK OFFICE, AMBALAPPUZHA TALUK OFFICE, ALAPPUZHA -688 001 BY GOVERNMENT PLEADER SRI.R.RANJITH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26-11-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts WP(C).NO.35783/2015 APPENDIX PETITIONER'S EXHIBITS: P1COPY OF THE ANNUAL RETURN E-FILED ON 10/06/2014 BEFORE 1ST RESPONDENTRESPONDENT P2COPY OF THE RECONCILIATION STATEMENT CUM LETTER DATED 20/12/14 FILED BY THE AUDITOR BEFORE 1ST RESPONDENT ON 12/1/15.FILED BY THE AUDITOR BEFORE 1ST RESPONDENT ON 12/1/15. P3COPY OF THE ASSESSMENT ORDER DATED 19/06/15 FOR THE YEAR 13-14 ISSUED BY 1ST RESPONDENT TO PETITIONER.ISSUED BY 1ST RESPONDENT TO PETITIONER. P4COPY OF THE FORM 29 APPEAL MEMORANDUM DATED 18/11/15 FILED BEFORE THE 2ND RESPONDENT BY THE PETITIONER.BEFORE THE 2ND RESPONDENT BY THE PETITIONER. P5COPY OF THE INTERLOCUTORY APPLICATION FOR CONDONATION OF DELAYDATED 18/11/15 FILED BEFORE 2ND RESPONDENT BY THE PETITIONER.DATED 18/11/15 FILED BEFORE 2ND RESPONDENT BY THE PETITIONER. P6COPY OF THE INTERLOCUTORY APPLICATION FOR ABSOLUTE STAY DATED 18/11/15 FILED BEFORE 2ND RESPONDENT BY THE PETITIONER.18/11/15 FILED BEFORE 2ND RESPONDENT BY THE PETITIONER. P7COPY OF THE RR NOTICES DATED 16/10/15 ISSUED U/S. 7 &34 OF THE RR ACT BY 3RD RESPONDENT TO THE PETITIONER.ACT BY 3RD RESPONDENT TO THE PETITIONER. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A.TO JUDGE A.K.JAYASANKARAN NAMBIAR, J. - - - - - - - - - - - - - - - - - - - - - - - - - - W.P.(C) No. 35783 of 2015 - - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 26[th] day of November 2015 JUDGMENT Against Ext. P3 assessment order under the Kerala ValueAdded Tax Act, the petitioner has preferred Ext.P4 appeal, Ext.P5delay condonation petition and Exts.P6 stay petition, before the 2[nd]respondent. It is the case of the petitioner that even prior toconsidering the stay petition, recovery steps are sought to bepursued for recovery of the amounts confirmed by Ext.P3assessment order. 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.P5 delay condonation petitionand Ext.P6 stay petition, within a period of onemonth from the date of receipt of a copy of this sm/ judgment, after hearing the petitioner. ii) Recovery steps for recovery of amountsconfirmed against petitioner by Ext.P7 RevenueRecovery notice, shall be kept in abeyance tillorders are passed by the 2[nd] respondent asdirected above and communicated to thepetitioner. Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE