Wp(C)/9721/2015 Of M/S.kavunkal Granites v. Agricultural Income Tax And Commercial Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR THURSDAY, THE 26TH DAY OF MARCH 2015/5TH CHAITHRA, 1937 WP(C).No. 9721 of 2015 (M) ------------------------------------------- PETITIONER(S) : ------------------------ M/S.KAVUNKAL GRANITES (P) LTD., MALAYALAPUZHA ERAM P.O., PATHANAMTHITTA, REPRESENTED BY ITS MANAGING DIRECTOR, SABU KURIAKOSE. BY ADV. SRI.AJI V.DEV RESPONDENT(S) : ---------------------------- 1. AGRICULTURAL INCOME TAX AND COMMERCIAL TAX OFFICER, RANNY-686 101. 2. INSPECTING ASST. COMMISSIONER, COMMERCIAL TAXES, PATHANAMTHITTA-686 645. 3. DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, KOLLAM-691 012. BY GOVERNMENT PLEADER SMT.SOBHA ANNAMMA EAPPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26-03-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Msd. ---------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- P1:A TRUE COPY OF THE PURCHASE BILL OF THE PRIMARY CRUSHER DATED 20.07.2012.DATED 20.07.2012. P1(A): A TRUE COPY OF THE PURCHASE BILL OF THE CONE CRUSHER DATED 23.10.2012.DATED 23.10.2012. P1(B): A TRUE COPY OF THE PURCHASE BILL OF THE VSI MACHINE DATED 31.10.2012.DATED 31.10.2012. P2: A TRUE COPY OF THE APPLICATION IN FORM - 1B DATED 22.07.2014. P3: A TRUE COPY OF THE NOTICE ISSUED BY THE 1ST RESPONDENT DATED 19.09.2014.DATED 19.09.2014. P4: A TRUE COPY OF THE REPLY FILED BY THE PETITIONER DATED 10.10.2014.DATED 10.10.2014. P5: A TRUE COPY OF THE PROCEEDINGS DATED 20.10.2014 PASSED BY THE 1ST RESPONDENT REJECTING COMPOUNDING APPLICATION.THE 1ST RESPONDENT REJECTING COMPOUNDING APPLICATION. P6: A TRUE COPY OF THE JUDGMENT IN W.P.(C).NO.29925 OF 2014, DATED 23.02.2015.DATED 23.02.2015. P7: A TRUE COPY OF THE STATUTORY APPEAL DATED 02.03.2015. P7(A): A TRUE COPY OF THE PETITION FOR STAY DATED 02.03.2015. P7(B): A TRUE COPY OF THE PETITION FOR ADVANCE HEARING OF THE APPEAL DATED 02.03.2015.THE APPEAL DATED 02.03.2015. P8: A TRUE COPY OF THE NOTICE DATED 21.01.2015 PROPOSING TO ASSESSTHE ANNUAL TURNOVER UNDER SECTION 6(1) OF THE ACT.THE ANNUAL TURNOVER UNDER SECTION 6(1) OF THE ACT. P9: A TRUE COPY OF THE APPELLATE ORDER DATED 17.01.2015 PASSED IN A SIMILAR CASE.A SIMILAR CASE. RESPONDENT(S)' EXHIBITS ----------------------------------------- NIL //TRUE COPY// P.A.TO JUDGE. A.K.JAYASANKARAN NAMBIAR, J ..................................................................... W.P.(C).Nos.9721 of 2015 ....................................................................... Dated this the 26[th] day of March, 2015 JUDGMENT Against Ext.P5 order rejecting an application forcompounding under Section 8 (b) of the Kerala Value AddedTax Act submitted by the petitioner, the petitioner preferredExt.P7 appeal and P7(a) stay petition before the 3[rd] respondent.It is the case of the petitioner in the writ petition that, evenbefore the appeal and stay petition have been considered by the3[rd] respondent, the 1[st] respondent has issued Ext.P8 noticeproposing to complete the assessment of the petitioner for theassessment year in question under the regular mode ofassessment under Section 6(1) of the Kerala Value Added TaxAct. 2. I have heard the counsel for the petitioner and thelearned Government Pleader for the respondents. 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: The 3[rd] respondent shall pass orders in W.P.(C).Nos.9721 of 2015 2. I have heard the counsel for the petitioner and thelearned Government Pleader for the respondents. 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: The 3[rd] respondent shall pass orders in W.P.(C).Nos.9721 of 2015 Ext.P7 appeal within a period of two monthsfrom the date of receipt of a copy of thisjudgment. I make it clear that, while steps forrecovery of amounts pursuant to Ext.P5 ordershall be kept in abeyance till such time asorders are passed by the 3[rd] respondent inExt.P7 appeal, the proceedings initiated bythe 1[st] respondent by Exts.P8 notice cancontinue subject to the condition that norecovery of amounts, if any confirmed againstthe petitioner, shall be effected till such timeas the 3[rd] respondent passes orders in Ext.P7appeal as directed, and communicates thesame to the petitioner. A.K.JAYASANKARAN NAMBIAR JUDGE mns