Kerala High Court
WP(C)/35456/2014 of M/S. FARWOOD INDUSTRIES LTD., Vs THE COMMISSIONER OF COMMERCIAL TAXES on 30 December 2014
COURT OF KERALA AT ERNAKULAM PRESENT:THE HONOURABLE MR. JUSTICE ANIL K.NARENDRAN TUESDAY, THE 30TH DAY OF DECEMBER 2014/9TH POUSHA, 1936W.P.(C).No. 35456 of 2014 (F) --------------------------------------PETITIONER: M/S. FARWOOD INDUSTRIES LTD., AGED 57 YEARS THALSSERY ROAD, NEAR TRAINING
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR. JUSTICE ANIL K.NARENDRAN
TUESDAY, THE 30TH DAY OF DECEMBER 2014/9TH POUSHA, 1936
W.P.(C).No. 35456 of 2014 (F) -------------------------------------- PETITIONER:
M/S. FARWOOD INDUSTRIES LTD., AGED 57 YEARS THALSSERY ROAD, NEAR TRAINING SCHOOL, KANNUR REPRESENTED BY ITS MANAGING DIRECTOR, M.P.FAROOK S/O.N.P.MAMMOO
BY ADV. SRI.R.RAMADAS
RESPONDENTS:
1. THE COMMISSIONER OF COMMERCIAL TAXES
THIRUVANANTHAPURAM - 695 033.
2. THE DEPUTY COMMISSIONER,
COMMERCIAL TAXES, KANNUR, PIN: 670 001.
3. THE INTELLIGENCE OFFICER (IB)-II, OFFICE OF
THE DEPUTY COMMISSIONER (INTELLIGENCE) COMMERCIAL TAXES DEPARTMENT, KOZHIKODE, PIN: 673 001. COMMERCIAL TAXES DEPARTMENT, KOZHIKODE, PIN: 673 001.
4. THE COMMERCIAL TAX OFFICER,
3RD CIRCLE, KANNUR, PIN: 670 001.
5. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, KANNUR, PIN: 670 001. COMMERCIAL TAXES, KANNUR, PIN: 670 001.
R BY GOVERNMENT PLEADER SRI.SUDHEESH KUMAR.S
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30-12-2014,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C)No. 35456 of 2014 (F)
APPENDIX
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PETITIONERS' EXHIBITS:
EXT.P1: TRUE COPY OF THE PENALTY ORDER DATED 22/10/2013 ISSUED BYTHE 3RD RESPONDENT.
EXT.P2: TRUE COPY OF THE ORDER DATED 16/9/2014 IN REVISION PETITIONKVAT RP NO.42/2014.
EXT.P3: TRUE COPY OF THE REVISION PETITION IN NOVEMBER, 2014 BEFORETHE 1ST RESPONDENT BY THE PETITIONER
EXT.P4: TRUE COPY OF THE STAY PETITIONER IN NOVEMBER, 2014 BEFORETHE 1ST RESPONDENT BY THE PETITIONER
EXT.P5: TRUE COPY OF THE PETITION FOR CONDONATION OF DELAY INNOVEMBER, 2014 BEFORE THE 1ST RESPONDENT BY THE 5TH RESPONDENT.
EXT.P6: TRUE COPY OF THE DEMAND NOTICE DATED 26/11/2013 ISSUED BYTHE 5TH RESPONDENT.
EXT.P7: TRUE COPY OF THE STATEMENT SHOWING THE DETAILS OF PAYMENTEFFECTED BY THE PETITIONER TOWARDS PENALTY
EXT.P8: TRUE COPY OF THE SECURITY BOND IN FORM NO.6A FOR THEBALANCE AMOUNT DATED 20/11/2014.
RESPONDENTS' EXHIBITS:
NIL.
// TRUE COPY //
P.A. TO JUDGE
ANIL K. NARENDRAN, J.
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No.35456 OF 2014
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -Dated this the 30[th] day of December, 2014
JUDGMENT
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Aggrieved by Ext.P1 order passed by the third respondentimposing penalty for the assessment year 2012-2013, the petitionerpreferred a Revision Petition before the first respondent. The saidrevision was dismissed vide Ext.P2 order. Being aggrieved by Ext.P2order, the petitioner preferred Ext.P3 revision petition before thefirst respondent along with Ext.P4, petition for stay and Ext.P5,petition for condonation of delay. Now the grievance of the petitioneris that during the pendency of Ext.P3 review petition and Exts.P4and P5 interlocutory applications, recovery proceedings are initiatedby the fifth respondent by issuing Ext.P6 demand notice.
2. Heard the arguments of the learned counsel for thepetitioner and the learned Government Pleader appearing for therespondents.
3. It is aggrieved by the penalty imposed in Ext.P1, petitionerfiled Ext.P3 revision petition before the first respondent along with W.P.(C)No.35456 OF 2014
Exts.P4 and P5 interlocutory applications. It was during the pendencyof those applications recovery proceedings are initiated based on Ext.P6demand notice.
Considering the fact that Ext.P4 stay petition and Ext.P5 delaycondonation petition are still pending consideration before the firstrespondent, this writ petition is disposed of directing the firstrespondent to consider and pass appropriate orders on Exts.P4 and P5petitions, as expeditiously as possible, at any rate, within a period ofthree weeks from the date of receipt of a certified copy of this judgment,with notice to the petitioner. It is made clear that till such time, allfurther proceedings pursuant to Ext.P6 demand notice shall be kept inabeyance.
jes
ANIL K. NARENDRAN,Judge
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