Wp(C)/4508/2013 Of Sree Balaji Agencies v. The Agricultural Income Tax & Commercial Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE ANTONY DOMINIC FRIDAY, THE 15TH DAY OF FEBRUARY 2013/26TH MAGHA 1934 WP(C).No. 4508 of 2013 (K) -------------------------- PETITIONER : -------------------- SREE BALAJI AGENCIES, GOODALAI , KALPETTA, REPRESENTED BY ITS PROPRIETOR SARAVANAN.R, S/O.RAMASWAMY, AGED 35 YEARS, RESIDING AT SARAVANA BHAVAN, KALPETTA WAYANAD DISTRICT. BY ADV. SRI.SUNNY MATHEW RESPONDENT(S) : ---------------------------- 1. THE AGRICULTURAL INCOME TAX & COMMERCIAL TAX OFFICER VAT CIRCLE, KALPETTA-680 001. 2. THE DEPUTY COMMISSIONER (APPEALS) OFFICE OF THE DEPUTY COMMISSIONER, KOZHIKODE - 673 001. 3. THE DEPUTY TAHSILDAR (REVENUE RECOVERY), VYTHIRI, WAYANAD DISTRICT-680 001. R1 TO R3 BY SR. GOVT. PLEADER SMT. SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15-02-2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Mn WP(C).No. 4508 of 2013 (K) APPENDIX PETITIONERS' EXHIBITS : EXHIBIT P1.TRUE COPY OF PROCEEDINGS OF THE 1ST RESPONDENT. EXHIBIT P2.TRUE COPY OF THE DEMAND NOTICE DATED 13/7/2012 ISSUED BY THE 1ST RESPONDENT.1ST RESPONDENT. EXHIBIT P3.TRUE COPY OF THE MEMORANDUM OF APPEAL PREFERRED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P4.TRUE COPY OF INTERLOCUTORY APPLICATION FOR STAY OF OPERATION OF EXHIIT P1. EXHIBIT P5.TRUE COPY OF THE REVENUE RECOVERY NOTICE ISSUED BY THE 3RD RESPONDENT. RESPONDENTS' EXHIBITS : NIL //TRUE COPY// P.S. TO JUDGE Mn ANTONY DOMINIC, J ........................................ W.P.(C).4508/2013 .............................................. Dated this the 15[th] day of February, 2013 JUDGMENT 1.Petitioner is an assessee under the KVAT Act. Ext.P1 is an orderof penalty passed against the petitioner under Section 67 of theAct. Challenging Ext.P1, petitioner filed Ext.P3 appeal alongwith Ext.P4 application for stay. Appeal and the stay petitionare pending consideration of the 2[nd] respondent. In themeanwhile, revenue recovery proceedings have been initiatedfor the recovery of the penalty amount. It is in thesecircumstances, the writ petition is filed. of penalty passed against the petitioner under Section 67 of theAct. Challenging Ext.P1, petitioner filed Ext.P3 appeal alongwith Ext.P4 application for stay. Appeal and the stay petitionare pending consideration of the 2[nd] respondent. In themeanwhile, revenue recovery proceedings have been initiatedfor the recovery of the penalty amount. It is in thesecircumstances, the writ petition is filed. 2.Taking note of the pendency of Ext.P3 appeal, I direct the 2[nd]respondent to pass orders thereon. This the appellate authorityshall do as expeditiously as possible, at any rate, within threemonths of receipt of a copy of this judgment. It is directed thatin the meanwhile, recovery of penalty under Ext.P1 will standstayed subject to the petitioner remitting 1/3[rd] of the amountdue thereunder and furnishing security for the balance in termsof the Rules, within two weeks from today. respondent to pass orders thereon. This the appellate authorityshall do as expeditiously as possible, at any rate, within threemonths of receipt of a copy of this judgment. It is directed thatin the meanwhile, recovery of penalty under Ext.P1 will standstayed subject to the petitioner remitting 1/3[rd] of the amountdue thereunder and furnishing security for the balance in termsof the Rules, within two weeks from today. 3.Petitioner will produce a copy of this judgment along with a copy of the writ petition before the 2[nd] respondent for compliance. Writ petition is disposed of as above. Sd/- ANTONY DOMINIC, JUDGE mrcs /true copy/ sd/- P.A. To Judge