Kerala High Court
WP(C)/41520/2016 of DAVID MANGAN Vs COMMERCIAL TAX OFFICER on 30 December 2016
COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE DEVAN RAMACHANDRAN FRIDAY, THE 30TH DAY OF DECEMBER 2016/9TH POUSHA, 1938 WP(C).No. 41520 of 2016 (L) ---------------------------- PETITIONER(S): ------------- DAVID MANGAN MANGAN HOUSE, ARATTUPUZHA, THRISSUR BY ADVS.SRI.S.ANIL
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR. JUSTICE DEVAN RAMACHANDRAN
FRIDAY, THE 30TH DAY OF DECEMBER 2016/9TH POUSHA, 1938
WP(C).No. 41520 of 2016 (L)
----------------------------
PETITIONER(S):-------------
DAVID MANGAN
MANGAN HOUSE, ARATTUPUZHA,
THRISSUR
BY ADVS.SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.K.S.HARIHARAN NAIR
RESPONDENT(S):
--------------
1. COMMERCIAL TAX OFFICER (WC) OFFICE OF THE DY.COMMISIONER, COMMERCIAL TAXES, POOTHOLE, THRISSUR- 680 004 OFFICE OF THE DY.COMMISIONER, COMMERCIAL TAXES, POOTHOLE, THRISSUR- 680 004
2. THE KERALA VALUE ADDED TAX APPELATE TRIBUNAL THEVARA, KOCHI- 682 015 THEVARA, KOCHI- 682 015
BY GOVERNMENT PLEADER SRI.V.K.SHAMSUDEEN
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30-12-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 41520 of 2016 (L) ---------------------------- APPENDIX
PETITIONER(S)' EXHIBITS-----------------------EXHIBTP1 COPY OF ASSESSMENT ORDER DATED 18-06-2016 FOR THE YEAR2014-15
EXHIBITP1(A) COPY OF ASSESSMENT ORDER DATED 18-06-2016 FOR THE 1STQUARTER OF 2015-16
EXHIBTP1(B) COPY OF ASSESSMENT ORDER DATED 18-06-2016 FOR THE 2NDQUARTER OF 2015-16
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EXHIBTP1(C) COPY OF ASSESSMENT ORDER DATED 18-06-2016 FOR THE 3RDQUARTER OF 2015-16
EXHIBTP2 COPY OF MODIFIED ASSESSMENT ORDER DATED 18-07-2016 FORTHE YEAR 2014-15
EXHIBTP2(A) COPY OF MODIFIED ASSESSMENT ORDER DATED 18-07-2016 FORTHE 1ST QUARTER OF 2015-16
EXHIBTP2(B) COPY OF MODIFIED ASSESSMENT ORDER DATED 18-07-2016 FORTHE 2ND QUARTER OF 2015-16
EXHIBTP2(C) COPY OF MODIFIED ASSESSMENT ORDER DATED 18-07-2016 FORTHE 3RD QUARTER OF 2015-16
EXHBIT P3 COPY OF THE ORDER DATED 20-10-2016 OF THEASST.COMMISSIONER (APPEALS),. THRISSUR FOR THE YEAR 2014-15
EXHIBTP3(A) COPY OF THE COMMON ORDER DATED 20-10-2016 OF THE ASST.COMMISSIONER (APPEALS),. THRISSUR FOR THE YEAR 2015-16(3 QUARTERS)EXHIBTP4 COPY OF APPEAL MEMORANDUM AGAINST EXT.P3 IN RESPECT OF EXT.P1 AND P2EXHIBIT P4(A) COPY OF APPEAL MEMORANDUM AGAINST EXT.P3 IN RESPECT OF EXT.P1(A) AND P2(A)EXHIBTP4(B) COPY OF APPEAL MEMORANDUM AGAINST EXT.P3 IN RESPECT OF EXT.P1(B) AND P2(B)EXHIBTP4(C) COPY OF APPEAL MEMORANDUM AGAINST EXT.P3 IN RESPECT OF EXT.P1(C) AND P2(C)EXHIBTP5 COPY OF STAY PETITION IN EXT.P4 APPEALEXHIBTP5(A) COPY OF STAY PETITION IN EXT.P4(A) APPEALEXHIBTOP5(B) COPY OF STAY PETITION IN EXT.P4 (B)APPEALEXHIBTP5(C) COPY OF STAY PETITION IN EXT.P4(C) APPEALRESPONDENT(S)' EXHIBITS :NIL----------------------- //TRUE COPY//
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P.A.TO JUDGE
DEVAN RAMACHANDRAN, J.-------------------------------W.P.(C).No.41520 of 2016
----------------------------------------------Dated this the 30[th] day of December, 2016
JUDGMENT
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The petitioner is a works contractor and a dealer registeredunder the Kerala Value Added Tax Act on the rolls of theCommercial Tax Officer, Thrissur. He has impugned the ordersof assessment made against him and his appeal in the statutoryhierarchy, according to him, is now pending before the KeralaValue Added Tax Appellate Tribunal, the 2[nd] respondent herein.The petitioner also submits that he has moved an application forstay of all futher proceedings for recovery alongwith his appeal.His grievance is that the Tribunal has not taken up the appeal orthe application for stay for consideration or orders until thistime. He apprehends that pending such consideration of theappeal, recovery proceedings will be initiated against him.However, it is obvious that there are no such pleadings in thewrit petition nor have any orders or demands been produced toindicate that immediate recovery action is proposed to beinitiated against the petitioner.
WPC No.41520/2016
Conclusion
WPC No.41520/2016
2. In any way of the matter, since the petitioner'sapplication for stay is said to be pending before the 2[nd]respondent Tribunal, which is filed alongwith the appeal, it isonly appropriate that the 2[nd] respondent be directed to considerand pass appropriate orders on the application of stay made bythe petitioner within a time frame.
In such circumstances, I direct the 2[nd] respondent to takeup Ext.P5 series of stay petitions filed by the petitioner before itand pass appropriate orders thereon, after hearing thepetitioner, within a period of one month from the date of receiptof a copy of this judgment.
The writ petition is disposed of as above.
Sd/-DEVAN RAMACHANDRANJUDGE
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