Wp(C)/39064/2015 Of Carmel Educational Trust v. Deputy Commissioner Of Income Tax Central Circle, Kottayam

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR TUESDAY, THE 22ND DAY OF DECEMBER 2015/1ST POUSHA, 1937 WP(C).No. 39064 of 2015 (G) ---------------------------------------- PETITIONER(S): ----------------------- CARMEL EDUCATIONAL TRUST, KOONAMKARA P.O., PERUNADU, RANNI, PATHANAMTHITTA. BY ADVS.SRI.ANIL D. NAIR SRI.R.SREEJITH SMT.O.A.NURIYA KUM.SOUMYA PRAKASH KUM.MEKHALA M.BENNY RESPONDENT(S): ------------------------- 1. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTTAYAM - 686 001. CENTRAL CIRCLE, KOTTAYAM - 686 001. 2. THE COMMISSIONER OF INCOME TAX (APPEALS) III, “POORNIMA”, NO.28/243, NEAR MANORAM JUNCTION, PANAMPILLY NAGAR, COCHIN - 682 016. BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22-12-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 39064 of 2015 (G) ---------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS: -------------------------------------- EXT.P1: TRUE COPY OF THE ASSESSMENT ORDERS 28.3.2013 FOR THE YEAR 2010-2011 TO THE PETITIONER BY THE FIRST RESPONDENT. EXT.P2: TRUE COPY OF APPEAL FILED AND PENDING BEFORE THE SECOND RESPONDENT FOR THE A.Y.2010-2011. RESPONDENT FOR THE A.Y.2010-2011. EXT.P3: TRUE COPY OF THE STAY PETITION FILED ALONG WITH P2 BEFORE THE SECOND RESPONDENT FOR THE A.Y.2010-2011. SECOND RESPONDENT FOR THE A.Y.2010-2011. EXT.P4: TRUE COPY OF TAX RECOVERY NOTICE VIDE F.NO. RECOVERY/AAAJC4524B/2015-16 DTD.7.12.2015. RESPONDENT(S)' EXHIBITS: ----------------------------------------- NIL //TRUE COPY// P.S.TO JUDGE A.K.JAYASANKARAN NAMBIAR, J. =========================================== W.P.(C). No. 39064 of 2015 ===================================================== Dated this the 22[nd] day of December, 2015 JUDGMENT Against Ext.P1 assessment order passed under the KeralaValue Added Tax Act, hereinafter referred to as the KVAT Act, thepetitioner preferred Ext.P2 appeal and Ext.P3 stay petition beforethe 2[nd] respondent. It is the case of the petitioner that even beforethe consideration of the stay petition by the 2[nd] respondent,recovery steps have been initiated by issuing Ext.P4 recoverynotice for recovery of the amounts confirmed against thepetitioner. 2.I have heard the learned counsel appearing for thepetitioner as also the learned Government Pleader appearing forthe respondents. 3.On a consideration of the facts and circumstances of thecase and the submissions made across the bar, I dispose the writpetition with a direction to the 2[nd] respondent to consider and passorders on Ext.P3 stay petition preferred by the petitioner beforehim, within a period of one month from the date of receipt of a copyof this judgment, after hearing the petitioner. Recovery steps forrecovery of amounts pursuant to Ext.P4 notice, shall be kept in W.P.(C). No. 39064 of 2015 abeyance till such time as the 2[nd] respondent passes orders asdirected and communicates the same to the petitioner. Sd/-A.K.JAYASANKARAN NAMBIAR JUDGE