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High Court of KeralaWP(C)/39969/2015disposed of

M/S. Epm Traders v. The Commercial Tax Officer

2015-12-29Honourable Mr. Justice Anil K.Narendran4 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR. JUSTICE ANIL K.NARENDRAN TUESDAY, THE 29TH DAY OF DECEMBER 2015/8TH POUSHA, 1937 WP(C).No. 39969 of 2015 (U) ---------------------------- PETITIONER:

------------------ M/S. EPM TRADERS AGED 50 YEARS 28/85, 86, MELAMURI PALAKKAD, REPRESENTED BY ITS MANAGING PARTNER SEBASTIAN E.M.

BY ADVS.SRI.N.MURALEEDHARAN NAIR SRI.V.K.SHAMUSUDHEEN SMT.K.HYMAVATHY RESPONDENT(S):

----------------------------

1. THE COMMERCIAL TAX OFFICER IST CIRCLE, PALAKKAD-678001.

2. THE ASSISTANT COMMISSIONER (APPEALS) DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD-678001.

3. THE INSPECTING ASSISTANT COMMISSIONER DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD-678001. BY GOVERNMENT PLEADER SRI SUDHEESH KUMAR THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29-12-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No. 39969 of 2015 (U) ---------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- EXHIBIT P1: TRUE COPY OF THE ASSESSMENT ORDER PASSED BY IST RESPONDENT FOR THE YEAR 2012-2013 DATED 15.5.2015. EXHIBIT P2: TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 11.7.2015.

EXHIBIT P3: TRUE COPY OF THE DELAY CONDONATION PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 11.7.2015. EXHIBIT P4: TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 11.7.2015.

EXHIBTI P5: TRUE COPY OF THE DEMAND NOTICE UNDER SECTION 7 OF THE KERALA REVENUE RECOVERY ACT ISSUED BY 3RD RESPONDENT FOR THE YEAR 2012-13 DATED 10.12.2015.

RESPONDENT(S)' EXHIBITS: NIL True copy P.S.to Judge dsn

ANIL K.NARENDRAN, J -------------------------------------------------- W.P.(C.)No.39969 Of 2015 -------------------------------------------------- DATED THIS THE 29th DAY OF DECEMBER, 2015

JUDGMENT

The petitioner is an assessee under the KVAT Act on the files of the 1st respondent. For the assessment year 2012-13 the 1st respondent issued Ext.P1 assessment order. Aggrieved by the assessment order, the petitioner filed Ext.P2 appeal before the 2nd respondent along with Ext.P3 delay condonation petition and Ext.P4 stay petition. Now the grievance of the petitioner is that during the pendency of the aforesaid appeal and interlocutory applications, recovery proceedings have been initiated by the 3rd respondent based on Ext.P5 demand notice.

2.

Heard arguments of the learned counsel for the petitioner and also the learned Government Pleader appearing for the respondents.

3.

It is aggrieved by Ext.P1 assessment order, the petitioner filed Ext.P2 appeal before the 2nd respondent along with Exts.P3 and P4 interlocutory applications.

Considering the fact that the aforesaid I.As. are pending

W.P.(C).No.39969/15 -2consideration before the 2nd respondent, this Writ Petition is disposed of directing the 2nd respondent to consider and pass appropriate orders on Ext.P3 delay condonation petition and Ext.P4 stay petition within a period of one month from the date of receipt of a copy certified copy of this judgment. Till such time, all recovery proceedings pursuant to Ext.P5 demand notice shall be kept in abeyance.

Sd/- ANIL K.NARENDRAN, JUDGE dsn True copy P.S.to Judge