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High Court of KeralaWP(C)/39981/2015disposed of

K.G. Prathapisimban 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. 39981 of 2015 (W) ---------------------------- PETITIONER:

------------------- K.G. PRATHAPSIMHAN, AGED 76 YEARS PROP. ALIGN BUILDERS, DOOR NO.507, MARY BHAVAN OLD RAILWAY STATION ROAD, KOCHI-682018.

BY ADV. SRI.R.MURALIDHARAN (AROOR) RESPONDENT(S):

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

1. THE COMMERCIAL TAX OFFICER (WORKS CONTRACT), O/O. THE DEPUTY COMMISSIONER DEPARTMENT OF COMMERCIAL TAXES, CLAS TOWER OLD RAILWAY STATION ROAD, KOCHI-682018.

2. THE DEPUTY COMMISSIONER (APPEALS) DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM, PIN:682015.

3. THE INSPECTING ASSISTANT COMMISSIONER DEPARTMENT OF COMMERCIAL TAXES ERNAKULAM AT CIVIL STATION, KAKKANAD, PIN:682030. 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. 39981 of 2015 (W) ---------------------------- APPENDIX PETITIONER'S EXHIBITS ------------------------------------- EXHIBIT P1:

TRUE COPY OF THE ASSESSMENT ORDER PASSED BY THE IST RESPONDENT UNDER KVAT ACT, FOR 2013-2014 DATED 26.9.2015. EXHIBTI P2:

TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT AGAINST EXT.P-1 ORDER, DATED 12.10.2015. EXHIBIT P3:

TRUE COPY OF THE INTERLOCUTORY APPLICATION FOR STAY FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT, DATED 12.10.2015.

EXHIBIT P4:

TRUE COPY OF THE DEMAND NOTICE ISSUE UNDER RR ACT, BY THE 3RD RESPONDENT DATED 5.12.2015.

RESPONDENT(S)' EXHIBITS: NIL TRUE COPY P.S.TO JUDGE dsn

ANIL K.NARENDRAN, J -------------------------------------------------- W.P.(C.)No.39981 Of 2015 -------------------------------------------------- DATED THIS THE 29th DAY OF DECEMBER, 2015

JUDGMENT

The petitioner is an assessee under the KVAT Act on the files st respondent. For the assessment year 2013-14 the 1 st of the 1 respondent issued Ext.P1 assessment order. Aggrieved by the nd assessment order, the petitioner filed Ext.P2 appeal before the 2 respondent along with Ext.P3 stay petition. Now the grievance of the petitioner is that during the pendency of the aforesaid appeal and stay petition, recovery proceedings have been initiated by the rd respondent based on Ext.P4 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 nd respondent along with petitioner filed Ext.P2 appeal before the 2 Ext.P3 stay petition.

Considering the fact that the stay petition filed by the nd respondent, this petitioner is pending consideration before the 2

W.P.(C).No.39981/15 -2nd respondent to Writ Petition is disposed of directing the 2 consider and pass appropriate orders on Ext.P3 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.P4 demand notice shall be kept in abeyance.

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