Kerala High Court
WP(C)/39969/2015 of M/S. EPM TRADERS 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. 39969 of 2015 (U) ---------------------------- PETITIONER: ------------------ M/S. EPM TRADERS AGED 50 YEARS 28/85, 86, MELAMURI PALAKKAD,
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. 39969 of 2015 (U)
----------------------------
PETITIONER:
------------------
M/S. EPM TRADERS AGED 50 YEARS 28/85, 86, MELAMURI PALAKKAD, REPRESENTED BY ITS MANAGING PARTNER SEBASTIAN E.M.
BY ADVS.SRI.N.MURALEEDHARAN NAIR
SRI.V.K.SHAMUSUDHEEN SMT.K.HYMAVATHY
RESPONDENT(S):
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1. THE COMMERCIAL TAX OFFICER IST CIRCLE, PALAKKAD-678001. IST CIRCLE, PALAKKAD-678001.
2. THE ASSISTANT COMMISSIONER (APPEALS)
DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD-678001.
3. THE INSPECTING ASSISTANT COMMISSIONER
DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD-678001.
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. 39969 of 2015 (U)
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APPENDIX
PETITIONER(S)' EXHIBITS
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EXHIBIT P1: TRUE COPY OF THE ASSESSMENT ORDER PASSED BY ISTRESPONDENT FOR THE YEAR 2012-2013 DATED 15.5.2015.RESPONDENT FOR THE YEAR 2012-2013 DATED 15.5.2015.
EXHIBIT P2: TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE2ND RESPONDENT DATED 11.7.2015.2ND RESPONDENT DATED 11.7.2015.
EXHIBIT P3: TRUE COPY OF THE DELAY CONDONATION PETITION FILED BY THEPETITIONER BEFORE THE 2ND RESPONDENT DATED 11.7.2015.PETITIONER BEFORE THE 2ND RESPONDENT DATED 11.7.2015.
EXHIBIT P4: TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORETHE 2ND RESPONDENT DATED 11.7.2015.THE 2ND RESPONDENT DATED 11.7.2015.
EXHIBTI P5: TRUE COPY OF THE DEMAND NOTICE UNDER SECTION 7 OF THEKERALA REVENUE RECOVERY ACT ISSUED BY 3RD RESPONDENT FORTHE YEAR 2012-13 DATED 10.12.2015.KERALA REVENUE RECOVERY ACT ISSUED BY 3RD RESPONDENT FORTHE YEAR 2012-13 DATED 10.12.2015.
RESPONDENT(S)' EXHIBITS: NIL
True copy
P.S.to Judge
ANIL K.NARENDRAN, J
-------------------------------------------------- W.P.(C.)No.39969 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 1[st] respondent. For the assessment year 2012-13 the 1[st]respondent issued Ext.P1 assessment order. Aggrieved by theassessment order, the petitioner filed Ext.P2 appeal before the 2[nd]respondent along with Ext.P3 delay condonation petition and Ext.P4stay petition. Now the grievance of the petitioner is that during thependency of the aforesaid appeal and interlocutory applications,recovery proceedings have been initiated by the 3[rd] respondentbased on Ext.P5 demand notice.
2. Heard arguments of the learned counsel for thepetitioner and also the learned Government Pleader appearing forthe respondents.
3. It is aggrieved by Ext.P1 assessment order, thepetitioner filed Ext.P2 appeal before the 2[nd] respondent along withExts.P3 and P4 interlocutory applications.
Considering the fact that the aforesaid I.As. are pending W.P.(C).No.39969/15
consideration before the 2[nd] respondent, this Writ Petition isdisposed of directing the 2[nd] respondent to consider and passappropriate orders on Ext.P3 delay condonation petition andExt.P4 stay petition within a period of one month from the dateof receipt of a copy certified copy of this judgment. Till suchtime, all recovery proceedings pursuant to Ext.P5 demand noticeshall be kept in abeyance.
dsn
Sd/-ANIL K.NARENDRAN, JUDGE
True copy
P.S.to Judge
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