Kerala High Court
WP(C)/38187/2007 of RAM MANOJ Vs THE SALES TAX OFFICER on 24 December 2007
HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE V.GIRI MONDAY, THE 24TH DECEMBER 2007 / 3RD POUSHA 1929 WP(C).No. 38187 of 2007(U) -------------------------- PETITIONER: ------------ RAM MANOJ, PROPRIETOR, M/S.A.M.BODY BUILDERS, BHARANIKAVU, SASTHAMKOTTA, KOLLAM DIST. BY
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT :
THE HONOURABLE MR. JUSTICE V.GIRI
MONDAY, THE 24TH DECEMBER 2007 / 3RD POUSHA 1929
WP(C).No. 38187 of 2007(U)
--------------------------
PETITIONER:
------------
RAM MANOJ,
PROPRIETOR,
M/S.A.M.BODY BUILDERS,
BHARANIKAVU, SASTHAMKOTTA, KOLLAM DIST.
BY ADV. SRI.C.K.THANU PILLAI
RESPONDENTS:
-------------
1. THE SALES TAX OFFICER,
WORKS CONTRACT & LUXURY TAX,
KOLLAM.
2. THE DEPUTY TAHSILDAR,
REVENUE RECOVERY,
KUNNATHUR, KOLLAM DIST.
3. THE DEPUTY COMMISSIONER(APPEAL)
COMMERCIAL TAXES, KOLLAM.
BY GOVT.PLEADER SHRI K.P.PRADEEP
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 24/12/2007, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
V.GIRI,J.
-------------------------------------------------------- W.P.(C)No.38187 OF 2007-R
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DATED THIS THE 24TH DAY OF DECEMBER, 2007
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J U D G M E N T
Petitioner-assessee carries on the business in bus body building. Exhibits P1 and P2 orders of assessment were passed inrelation to the assessment years 2002-03 and 2003-04.Petitioner has preferred Exhibits P3 and P5 appeals againstExhibits P1 and P2 orders of assessment. Exhibits P4 and P6applications for stay have been filed in Exhibits P3 and P5 appealsrespectively. In the meanwhile, steps under the RevenueRecovery Act have been taken as evidenced by Exhibit P7.Petitioner approaches this court aggrieved by Exhibit P7.
2. Having heard the learned counsel for the petitioner and thelearned Government Pleader, writ petition is disposed of directingthe third respondent to consider and pass appropriate orders onExhibits P4 and P6 applications for stay within a period of onemonth from today, in accordance with law. Enforcement ofExhibit P7 revenue recovery notice shall be kept in abeyance fora period of six weeks from today. Further enforcement of the same shall be subject to the orders to be passed by the thirdrespondent on Exhibits P4 and P6. Petitioner shall produce acopy of this judgment before the third respondent.
V.GIRI, JUDGE.
dsn