Kerala High Court
WP(C)/39981/2015 of K.G. PRATHAPISIMBAN Vs THE COMMERCIAL TAX OFFICER on 29 December 2015
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,
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)
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PETITIONER:
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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):
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1. THE COMMERCIAL TAX OFFICER (WORKS CONTRACT), O/O. THE DEPUTY COMMISSIONER DEPARTMENT OF COMMERCIAL TAXES, CLAS TOWER OLD RAILWAY STATION ROAD, KOCHI-682018. (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. ERNAKULAM AT CIVIL STATION, KAKKANAD, PIN:682030.
BY GOVERNMENT PLEADER SRI SUDHEESH KUMAR
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON29-12-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 39981 of 2015 (W)
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APPENDIX
PETITIONER'S EXHIBITS
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EXHIBIT P1: TRUE COPY OF THE ASSESSMENT ORDER PASSED BY THE ISTRESPONDENT UNDER KVAT ACT, FOR 2013-2014 DATED 26.9.2015.RESPONDENT UNDER KVAT ACT, FOR 2013-2014 DATED 26.9.2015.EXHIBTI P2: TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE2ND RESPONDENT AGAINST EXT.P-1 ORDER, DATED 12.10.2015.2ND RESPONDENT AGAINST EXT.P-1 ORDER, DATED 12.10.2015.EXHIBIT P3: TRUE COPY OF THE INTERLOCUTORY APPLICATION FOR STAY FILEDBY THE PETITIONER BEFORE THE 2ND RESPONDENT, DATED12.10.2015.BY THE PETITIONER BEFORE THE 2ND RESPONDENT, DATED12.10.2015.EXHIBIT P4: TRUE COPY OF THE DEMAND NOTICE ISSUE UNDER RR ACT, BY THE3RD RESPONDENT DATED 5.12.2015.3RD 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 29[th] 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 2013-14 the 1strespondent issued Ext.P1 assessment order. Aggrieved by theassessment order, the petitioner filed Ext.P2 appeal before the 2ndrespondent along with Ext.P3 stay petition. Now the grievance ofthe petitioner is that during the pendency of the aforesaid appealand stay petition, recovery proceedings have been initiated by the3rd respondent based on Ext.P4 demand notice.
2. Heard arguments of the learned counsel for the petitioner and also the learned Government Pleader appearing forthe respondents.
3. It is aggrieved by Ext.P1 assessment order, the petitioner filed Ext.P2 appeal before the 2nd respondent along withExt.P3 stay petition.
Considering the fact that the stay petition filed by thepetitioner is pending consideration before the 2nd respondent, this W.P.(C).No.39981/15
nd respondent to respondent to
Writ Petition is disposed of directing the 2nd respondent to respondent toconsider and pass appropriate orders on Ext.P3 stay petitionwithin a period of one month from the date of receipt of a copycertified copy of this judgment. Till such time, all recoveryproceedings pursuant to Ext.P4 demand notice shall be kept inabeyance.
dsn
Sd/-ANIL K.NARENDRAN, JUDGE
True copy
P.S.to Judge
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