Kerala High Court
WP(C)/41970/2017 of M/S. SAVES TECHNOLOGIES PRIVATE LIMITED Vs THE ASSISTANT COMMISSIONER (ASSESSMENT) on 29 December 2017
COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE DEVAN RAMACHANDRAN FRIDAY, THE 29TH DAY OF DECEMBER 2017/8TH POUSHA, 1939 WP(C).No. 41970 of 2017 (U) ---------------------------- PETITIONER: ------------------- M/S. SAVEX TECHNOLOGIES PRIVATE LIMITED 39/4208 A & B PRAKASH
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IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR. JUSTICE DEVAN RAMACHANDRAN
FRIDAY, THE 29TH DAY OF DECEMBER 2017/8TH POUSHA, 1939
WP(C).No. 41970 of 2017 (U)
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PETITIONER:
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M/S. SAVEX TECHNOLOGIES PRIVATE LIMITED 39/4208 A & B PRAKASH BHAVAN, RAVIPURAM ROAD, ERNAKULAM, KOCHI-682 016, REPRESENTED BY ITS V.BIJUKUMAR, MANAGER.
BY ADVS.SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SMT.K.KRISHNA
RESPONDENT(S):
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BY SPL GOVERNMENT PLEADER SMT. THUSHARA JAMES
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29-12-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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WP(C).No. 41970 of 2017 (U)
----------------------------APPENDIX--------------------- PETITIONER(S)' EXHIBITS
----------------------------------------- EXT.P1. TRUE COPY OF THE ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16 DATED 18/10/2017. RESPONDENT FOR THE YEAR 2015-16 DATED 18/10/2017.
EXT.P2. TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 21/12/2017. 2ND RESPONDENT DATED 21/12/2017.
EXT.P3. COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE 2ND RESPONDENT DATED 21/12/2017. RESPONDENT DATED 21/12/2017.
RESPONDENT(S)' EXHIBITSNIL--------------------------------------/TRUE COPY/PA TO JUDGE
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Devan Ramachandran, J.
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W.P.(C) No.41970 of 2017
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Dated this the 29[th] day of December, 2017
JUDGMENT~ ~ ~ ~ ~ ~ ~
The petitioner impugns the action for recoveryinitiated by the competent authorities, subsequent to an order ofpenalty made against him, a copy of which has been appendedto this writ petition as Ext.P1. According to the petitioner,against the order imposing penalty, he has already approachedthe Deputy Commissioner (Appeals) by preferring Ext.P2 appeal.The grievance of the petitioner is that even though his appealand the application for stay, a copy of which has been producedas Ext.P3, are pending before the Deputy Commissioner(Appeals), steps have been taken for recovery of the assessedtax from him. The petitioner prays that the recovery againsthim be interdicted at least until such time as the stay petition isconsidered by the Deputy Commissioner (Appeals).
2. The learned Government Pleader appearing on behalf of the respondents submits that, it is true that the petitioner haspreferred appeal before the Deputy Commissioner (Appeals), butshe says that since the amount involved is substantial, no orderof stay may be granted, except on terms.
3. I have considered the submissions made by the learnedcounsel for the petitioner as well as the learned GovernmentPleader.
4. Taking note of similar orders passed by this Court inanalogous situations, I am of the view that the petitioner can begiven some respite from the rigor of recovery, at least until suchtime as his stay petition is considered by the DeputyCommissioner (Appeals).
5. In such circumstances, I order this writ petition, directing the Deputy Commissioner (Appeals) to take up,consider and pass orders on Ext.P3 stay petition preferred by thepetitioner, within a period of one month from the date of receiptof a copy of this judgment. Until such time as the AppellateTribunal passes an order on the stay petition, and communicatesthe same to the petitioner, all steps for recovery of amountsagainst the petitioner, confirmed through Ext.P1 assessment W.P(C).41970/17 :3:
order, shall be kept in abeyance.
6. To facilitate an expeditious disposal of the stay petition,I direct the petitioner to place a certified copy of this judgment,along with a copy of this writ petition, before the DeputyCommissioner (Appeals), and the time-frame granted in thisjudgment will begin from the date on which the copy of thejudgment and the writ petition are placed before the DeputyCommissioner (Appeals).
This writ petition is thus ordered.
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Devan Ramachandran,Judge
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