Wp(C)/40756/2017 Of Reji Varghese v. Agricultural Income Tax And Commercial Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE P.B.SURESH KUMAR MONDAY, THE 18TH DAY OF DECEMBER 2017/27TH AGRAHAYANA, 1939 WP(C).No. 40756 of 2017 (T) ---------------------------- PETITIONER : ---------------------- REJI VARGHESE, PROPRIETOR, M/S. JEEVAN TILES, 5/491, VAKKALA, ELAVANPADAM, KIZHAKKANCHERRY - 678 684, PALAKKAD DISTRICT. BY ADV. SRI.TOMSON T.EMMANUEL RESPONDENT(S): --------------------------- 1. AGRICULTURAL INCOME TAX & COMMERCIAL TAX OFFICER, COMMERCIAL TAXES, ALATHUR, PALAKKAD - 678 541. COMMERCIAL TAXES, ALATHUR, PALAKKAD - 678 541. 2. ASSISTANT COMMISSIONER (APPEALS), COMMERCIAL TAX COMPLEX, PALAKKAD - 678 001. COMMERCIAL TAX COMPLEX, PALAKKAD - 678 001. 3. THE ASSISTANT SECRETARY, VALUE ADDED TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, NOORNI, PALAKKAD - 678 001. VALUE ADDED TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, NOORNI, PALAKKAD - 678 001. 4. DEPUTY TAHSILDAR (REVENUE RECOVERY), ALATHUR, PALAKKAD - 678 541. BY GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18-12-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 40756 of 2017 (T) ---------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS --------------------------------------- EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 26.07.2015 PASSED BY 1ST RESPONDENT FOR 2014-15.BY 1ST RESPONDENT FOR 2014-15. EXHIBIT P2 TRUE COPY OF 1ST APPEAL DATED 25.08.2015 SUBMITTED BEFORE 2ND RESPONDENT AGAINST EXT.P1.2ND RESPONDENT AGAINST EXT.P1. EXHIBIT P3 TRUE COPY OF 1ST APPELLATE ORDER DATED 31.10.2016 PASSED BY 2ND RESPONDENT IN DIRECTING TO MODIFY EXT.P1 ORDER.2ND RESPONDENT IN DIRECTING TO MODIFY EXT.P1 ORDER. EXHIBIT P4 TRUE COPY OF 2ND APPEAL NO. 02/2017 FILED BY STATE THROUGH INSPECTING ASSISTANT COMMISSIONER, ALATHUR, BEFORE 3RD RESPONDENT.INSPECTING ASSISTANT COMMISSIONER, ALATHUR, BEFORE 3RD RESPONDENT. EXHIBIT P5 TRUE COPY OF EX-PARTY ORDER PASSED BY 3RD RESPONDENT IN EXT.P4 RESTORING EXT.P1 ORDER FOR NON APPEARANCE OF AUTHORIZED REPRESENTATIVE OF PETITIONER.EXT.P4 RESTORING EXT.P1 ORDER FOR NON APPEARANCE OF AUTHORIZED REPRESENTATIVE OF PETITIONER. EXHIBIT P6 TRUE COPY OF RESTORATION PETITION DATED 15.12.2017 SUBMITTED BY PETITIONER BEFORE THE 3RD RESPONDENT ALONG WITH AFFIDAVIT AND PETITION.SUBMITTED BY PETITIONER BEFORE THE 3RD RESPONDENT ALONG WITH AFFIDAVIT AND PETITION. EXHIBIT P7 TRUE COPY OF DEMAND NOTICE IN FORM NO. 1 AND 2 ISSUED BY 4THRESPONDENT PURSUANT TO EXT.P1 DEMAND.RESPONDENT PURSUANT TO EXT.P1 DEMAND. RESPONDENT(S)' EXHIBITS: ----------------------------------------- NIL /TRUE COPY/ P.A.TO JUDGE P.B.SURESH KUMAR, J. ..................................................... W.P.(C).No.40756 of 2017 ...................................................... Dated this the 18[th] day of December, 2017 J U D G ME N T Ext.P6 is an application preferred by the petitioner to set aside Ext.P5 ex parte order passed by the Kerala ValueAdded Tax Appellate Tribunal, Palakkad in an appeal preferredby the petitioner against Ext.P3 appellate order. The limitedprayer made by the learned counsel for the petitioner, whenthis matter was taken up for admission, is for a direction to theTribunal to pass orders on Ext.P6 application within a timeframe. 2.Heard the learned counsel for the petitioner asalso the learned Government Pleader. Having regard to the facts and circumstances, I deem it appropriate to dispose of the writ petition directing theTribunal to pass orders on Ext.P6 application, within six weeksfrom the date of receipt of a copy of this judgment. Orderedaccordingly. Needless to say that till orders are passed on W.P.(C).No.40756 of 2017 : 2 : set aside Ext.P5 ex parte order passed by the Kerala ValueAdded Tax Appellate Tribunal, Palakkad in an appeal preferredby the petitioner against Ext.P3 appellate order. The limitedprayer made by the learned counsel for the petitioner, whenthis matter was taken up for admission, is for a direction to theTribunal to pass orders on Ext.P6 application within a timeframe. 2.Heard the learned counsel for the petitioner asalso the learned Government Pleader. Having regard to the facts and circumstances, I deem it appropriate to dispose of the writ petition directing theTribunal to pass orders on Ext.P6 application, within six weeksfrom the date of receipt of a copy of this judgment. Orderedaccordingly. Needless to say that till orders are passed on W.P.(C).No.40756 of 2017 : 2 : Ext.P6 application, further proceedings for realisation of theamounts covered by Ext.P3 appellate order shall be deferred. Sd/- P.B.SURESH KUMAR JUDGE Bb/19/12/2017 [True copy] P.A to Judge