Wp(C)/36560/2015 Of T.k.anil Kumar v. The Agricultural Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR THURSDAY, THE 3RD DAY OF DECEMBER 2015/12TH AGRAHAYANA, 1937 WP(C).No. 36560 of 2015 (T) --------------------------------------- PETITIONER(S): ---------------------- T.K.ANIL KUMAR, PROPRIETOR, WOOD LAND FURNITURE, OPPOSITE ST.JOSEPH HOSPITAL, MANANTHAVADY, WAYANAD DISTRICT. BY ADVS.SRI.N.MURALEEDHARAN NAIR SRI.V.K.SHAMUSUDHEEN SMT.K.HYMAVATHY RESPONDENT(S): ------------------------- 1. THE AGRICULTURAL INCOME TAX AND COMMERCIAL TAX OFFICER, MANANTHAVADY 670 645. AND COMMERCIAL TAX OFFICER, MANANTHAVADY 670 645. 2. THE DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, KOZHIKODE 673 006. 3. THE DEPUTY TAHSILDAR (REVENUE RECOVERY), TLAUK OFFICE, MANANTHAVADY 670 645. TLAUK OFFICE, MANANTHAVADY 670 645. BY GOVERNMENT PLEADER SMT.LILLY K.T. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03-12-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 36560 of 2015 (T) --------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- P1- TRUE COPY OF THE ASSESSMENT ORDER PASSED BY 1ST RESPONDENT FOR THE YEAR 2011-12 DATED 6.5.2015FOR THE YEAR 2011-12 DATED 6.5.2015 P2- TRUE COPY OF THE APPEAL FILED BY THE PETITONER BEFORE THE 2ND RESPONDENT DATED 15.6.2015RESPONDENT DATED 15.6.2015 P3- TRUE COPY OF THE STAY PETITON FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 15.6.20152ND RESPONDENT DATED 15.6.2015 P4- TRUE COPY OF THE DEMAND NOTICE UDNER SECTION 7 OF THE RVENUE RECOVERY ACT ISUED BY 3RD RESPONDENT FOR THE YEAR 2011-12 DATED 19.11.2015RECOVERY ACT ISUED BY 3RD RESPONDENT FOR THE YEAR 2011-12 DATED 19.11.2015 RESPONDENT(S)' EXHIBITS --------------------------------------- NIL. / TRUE COPY / P.S. TO JUDGE A.K.JAYASANKARAN NAMBIAR, J. - - - - - - - - - - - - - - - - - - - - - - - - - - W.P.(C) No. 36560 of 2015 - - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 3[rd] day of December 2015 JUDGMENT Against Ext. P1 assessment order 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 for recovery of the amountsconfirmed by Ext. P1 assessment 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.P3 stay petition within a period ofone month from the date of receipt of a copy ofthis judgment, after hearing the petitioner. sm/ ii) Recovery steps for recovery of amountsconfirmed against petitioner by Ext.P4 demandnotice shall be kept in abeyance till orders arepassed by the 2[nd] respondent as directed aboveand communicated to the petitioner. Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE