Kerala High Court
WP(C)/41966/2017 of P. VASUDEVAN Vs STATE OF KERALA 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. 41966 of 2017 (U) ---------------------------- PETITIONER(S): ----------------------- P. VASUDEVAN, PROPRIETOR, SHEEN PHARMA, MANJERI, MALAPPURAM
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. 41966 of 2017 (U)
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PETITIONER(S):
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P. VASUDEVAN,
PROPRIETOR, SHEEN PHARMA, MANJERI, MALAPPURAM DISTRICT - 676 121.
BY ADVS.SRI.C.A.SADASIVAN SRI.JOY P.JOSE SRI.K.N.KRISHNAN NAMBOOTHIRI SRI.C.V.SASI SRI.K.JAYAMOHANAN PILLAI SMT.P.S.SETHULEKSHMY
RESPONDENTS:
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1. STATE OF KERALA, REPRESENTED BY SECRETARY (TAXES), SECRETARIAT, THIRUVANANTHAPURAM - 695 001.
2. COMMERCIAL TAX OFFICER, MANJERI, MALAPPURAM DISTRICT - 676 121. MANJERI, MALAPPURAM DISTRICT - 676 121.
3. ASSISTANT COMMISSIONER (APPEALS),
COMMERCIAL TAXES, MALAPPURAM AT MANJERI, MALAPPURAM DISTRICT - 676 121.
4. SECRETARY, KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, PALAKKAD BENCH, NOORANI, PALAKKAD - 678 004.
5. DEPUTY TAHSILDAR, REVENUE RECOVERY, ERANAD TALUK, MALAPPURAM DISTRICT - 676 121.
BY SPECIAL 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:
WP(C).No. 41966 of 2017 (U)
---------------------------------------- APPENDIX
PETITIONER(S)' EXHIBITS
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EXHIBIT P1. TRUE COPY OF ANNUAL RETURN FOR THE YEAR 2009-10 DATED 12.5.2010 FILED BEFORE THE 2ND RESPONDENT. DATED 12.5.2010 FILED BEFORE THE 2ND RESPONDENT.
EXHIBIT P2. TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2009-10DATED 22.11.2010 ISSUED BY THE 2ND RESPONDENT.DATED 22.11.2010 ISSUED BY THE 2ND RESPONDENT.
EXHIBIT P3. TRUE COPY OF THE APPELLATE ORDER NO.KVATA 464/11 DATED 1.7.2017 ISSUED BY 3RD RESPONDENT. DATED 1.7.2017 ISSUED BY 3RD RESPONDENT.
EXHIBIT P4. TRUE COPY OF THE SECOND APPEAL FILED BEFORE THE APPELLATE TRIBUNAL, PALAKKAD IN FORM NO.31 DATED 28.9.2017. APPELLATE TRIBUNAL, PALAKKAD IN FORM NO.31 DATED 28.9.2017.
EXHIBIT P5. TRUE COPY OF THE PETITION FOR STAY FILED BEFORE THE APPELLATE TRIBUNAL, PALAKKAD WITH AFFIDAVIT DATED 28.9.2017.APPELLATE TRIBUNAL, PALAKKAD WITH AFFIDAVIT DATED 28.9.2017.
EXHIBIT P6. TRUE COPY OF THE REVENUE RECOVERY NOTICE NO.2017/3909/10 DATED 16/12/2017 ISSUED BY 5TH RESPONDENT. NO.2017/3909/10 DATED 16/12/2017 ISSUED BY 5TH RESPONDENT.
RESPONDENT(S)' EXHIBITS - NIL
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PS TO JUDGE
DEVAN RAMACHANDRAN, J.
- - - - - - - - - - - - - - - - - - - - - - - - - - W.P.(C) No.41966 of 2017
- - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 29[th] day of December, 2017
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JUDGMENT
The petitioner impugns the action for recovery initiatedby the competent authorities, subsequent to an order ofassessment made against him, a copy of which has beenappended to this writ petition as Ext.P2. According to thepetitioner, against the order of assessment, he has alreadyapproached the appellate Tribunal by preferring a first appealbefore the 3[rd] respondent, Assistant Commissioner(Appeals),and consequent to its rejection, preferred a second appealbefore the 4[th] respondent, Kerala Value Added Tax AppellateTribunal. The grievance of the petitioner is that even thoughhis appeal and the application for stay, a copy of which hasbeen produced as Exts.P4 and P5 respectively, are pendingbefore the Appellate Tribunal, steps have been taken forrecovery of the assessed tax from him through Ext.P6 demandnotice. The petitioner prays that the recovery against him beinterdicted at least until such time as the stay petition isconsidered by the Appellate Tribunal.
2. The learned Government Pleader appearing on behalf
2. The learned Government Pleader appearing on behalf of the respondents submits that, it is true that the petitioner has preferred appeals before the Appellate Tribunal, but she saysthat since the amount involved is substantial, no order of staymay 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 Appellate Tribunal.
5. In such circumstances, I order this writ petition,directing the Kerala Value Added Tax Appellate Tribunal to takeup, consider and pass orders on Ext.P5 stay petition preferred bythe petitioner, within a period of one month from the date ofreceipt of a copy of this judgment. Until such time as theAppellate Tribunal passes an order on the stay petition, andcommunicates the same to the petitioner, all steps for recoverypursuant to Ext.P6 demand notice for recovery of amountsagainst the petitioner, confirmed through Ext.P2 assessment order, shall be kept in abeyance.
To facilitate an expeditious disposal of the stay petition, Idirect the petitioner to place a certified copy of this judgment,along with a copy of this writ petition, before the AppellateTribunal, and the time-frame granted in this judgment will beginfrom the date on which the copy of the judgment and the writpetition are placed before the Tribunal.
Sd/-
DEVAN RAMACHANDRANJUDGE
sm/