Wp(C)/6857/2017 Of Juby Philip v. Agricultural Income Tax & Commercial Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN WEDNESDAY, THE 1ST DAY OF MARCH 2017/10TH PHALGUNA, 1938 W.P(C).No.6857 of 2017 (F)------------------------------------- PETITIONER(S):----------------- JUBY PHILIP, PROPRIETOR, KIZHAKKEDATHU AGENCIES, PAZHAVANGADY, RANNI, PIN-689672 BY ADVS.SRI.K.N.SREEKUMARAN SMT.V.P.SEENA DEVI. RESPONDENT(S):- --------------- 1. AGRICULTURAL INCOME TAX & COMMERCIAL TAX OFFICER, RANNI, PATHANAMTHITTA (DT), PIN-689672. RANNI, PATHANAMTHITTA (DT), PIN-689672. 2. DEPUTY COMMISSIONER(APPEALS)-II, COMMERCIAL TAXES, KOLLAM, PIN-691002. COMMERCIAL TAXES, KOLLAM, PIN-691002. 3. KVAT TRIBUNAL, ADDL. BENCH, THIRUVANANTHAPURAM, PIN-695010 (REPRESENTED BY ITS ASSISTANT SECRETARY) ADDL. BENCH, THIRUVANANTHAPURAM, PIN-695010 (REPRESENTED BY ITS ASSISTANT SECRETARY) 4. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, PATHANAMTHITTA, PIN-689645 COMMERCIAL TAXES, PATHANAMTHITTA, PIN-689645 R1, R2 & R4 BY GOVERNMENT PLEADER SRI.V.K.SHAMSUDDIN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01-03-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.6857 of 2017 (F) --------------------------- APPENDIX PETITIONER(S)' EXHIBITS:-------------------------- EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER BEARING NO.32030903215/13-14 DATED 30.9.2015 ISSUED BY THE 1ST RESPONDENT.NO.32030903215/13-14 DATED 30.9.2015 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P2 TRUE COPY OF THE APPELLATE ORDER BEARING NO.KVATA(PTA) 301/15DATED 26.12.2016 FOR ISSUED BY THE 2ND RESPONDENT.DATED 26.12.2016 FOR ISSUED BY THE 2ND RESPONDENT. EXHIBIT P3 TRUE COPY OF THE CHALLAN DATED 21.11.2015 FOR RS.20,5000/- PRODUCED BY THE PETITIONER.PRODUCED BY THE PETITIONER. EXHIBIT P4 TRUE COPY OF THE APPEAL AGAINST EXT-P1 FILED BEFORE THE 3RD RESPONDENT ON 16.2.2017.3RD RESPONDENT ON 16.2.2017. EXHIBIT P4(a)TRUE COPY OF THE STAY PETITION FILED IN EXT.P4 APPEAL FILED BEFORE 3RD RESPONDENT ON 16.2.2017.FILED BEFORE 3RD RESPONDENT ON 16.2.2017. EXHIBIT P4(b)TRUE COPY OF THE EARLY HEARING PETITION FILED IN EXT.P4APPEAL FILED BEFORE THE 3RD RESPONDENT ON 16.2.2017.APPEAL FILED BEFORE THE 3RD RESPONDENT ON 16.2.2017. RESPONDENT(S)' EXHIBITS:- ------------------------- NIL. Vku/- [ true copy ] K. Vinod Chandran, J ---------------------------------------- W.P.(C).No.6857 of 2017-F ----------------------------------------- Dated this the 01[st] day of March, 2017 JUDGMENT Exhibit P1 is the assessment order passed against thepetitioner for the assessment year 2013-14; against which the petitionerfiled Exhibit P2 appeal before the 1[st] appellate authority, which wasdismissed by Exhibit P2. Challenging Exhibit P2, the petitioner has filedExhibit P4 appeal, which was accompanied by Exhibit P4(a) stay petition,before the 3[rd] respondent-Tribunal. Appeal and stay petition are pendingbefore the 3[rd] respondent. In the meanwhile, coercive proceedings havebeen initiated. It is in this context, the writ petition has been filed. 2. In the above circumstances, it is directed that the Tribunal, 3[rd] respondent herein, shall consider and dispose of Exhibit P4(a) stayapplication within a period of two months from today and the coerciveproceedings be stayed until such orders are passed; which order shalldetermine the matter thereafter. The writ petition is disposed of. vku/- [ true copy ] Sd/- K.Vinod ChandranJudge.