WP(C)/41979/2017 of M/S SAMSON AND SONS BUILDERS AND DEVELOPERS PVT. LTD. Vs STATE OF KERALA on 29 December 2017

1. STATE OF KERALA, REPRESENTED BY SECRETARY (TAXES), SECRETARIAT, THIRUVANANTHAPURAM - 695 001.

2. ASST. COMMISSIONER (WORKS CONTRACT), COMMERCIAL TAXES, TAX TOWERS, KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM - 695 002.

3. DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, TAX TOWERS, KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM - 695 002.

4. DEPUTY TAHSILDAR, REVENUE RECOVERY, FORT, THIRUVANANTHAPURAM - 695 004.

BY GOVERNMENT PLEADER SMT. THUSHARA JAMES

bp

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. 41979 of 2017 (V)

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PETITIONER(S)' EXHIBITS

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RESPONDENT(S)' EXHIBITS :

NIL.//TRUE COPY//P.A. TO JUDGE

Devan Ramachandran, J.

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W.P.(C) No.41979 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 through Ext.P4 demand notice. The petitionerprays that the recovery against him be interdicted at least untilsuch time as the stay petition is considered by the DeputyCommissioner (Appeals).

2. The learned Government Pleader appearing on behalf ofthe 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 DeputyCommissioner (Appeals) passes an order on the stay petition, andcommunicates the same to the petitioner, all steps for recovery W.P(C).41979/17 :3:

of amounts against the petitioner, confirmed through Ext.P1assessment 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).

Sd/-Devan Ramachandran,Judge

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