The writ court stayed coercive recovery proceedings pending an expedited decision on a stay petition. It also directed the Commercial Tax Officer to dispose of a request for'C' forms within two weeks.
Recovery proceedings stayed pending appellate authority's decision; turnaround time set for stay petition and'C' form application.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT :
THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON
THURSDAY, THE 7TH JANUARY 2010 / 17TH POUSHA 1931
WP(C).No. 490 of 2010(I)
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PETITIONER:
M/S.SUN GRANITES, MAIN ROAD, ORKKATTERI, VADAKARA, REP.BY ITS MANAGING PARTNER, MR.G.SREENIVASULU.
BY ADV. SRI.N.K.SANATH KUMAR
RESPONDENTS:
BY GOVERNMENT PLEADER ADV. MR. BIJOY CHANDRAN.
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07/01/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
P.R. RAMACHANDRA MENON, J.
W.P.(C) No. 490 OF 2010
Dated this the 7th January , 2010
J U D G M E N T
The grievance of the petitioner is that coercive proceedings invoking the provisions under the Revenue Recovery Act as borne by Ext.P6 notice, are being pursued against the petitioner notwithstanding the pendency of the statutory appeal and petition for stay before the appellate authority.
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W.P.(C) No. 490 OF 2010
the petitioner, this Court finds it fit and proper to have the matter finalised by the appellate authority at the earliest. Accordingly, the appellate authority is directed to consider and pass appropriate orders on Ext.P4 petition for stay, as expeditiously as possible, at any rate, within one month from the date of receipt of a copy of the judgment. However, it is made clear that till such appropriate orders are passed on Ext.P4, all further proceedings pursuant to Ext. P6 shall be kept in abeyance.
W.P.(C) No. 490 OF 2010
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copy of Ext. P7 request before the second respondent .
The Writ Petition is disposed of as above.
P.R. RAMACHANDRA MENON, JUDGE.
lk
2 issues framed by the court
Whether coercive proceedings under the Revenue Recovery Act should be stayed pending statutory appeal.
Whether the respondent authority is directed to expedite consideration of stay petition and 'C' form application.
M/s Sun Granites
State of Kerala
Commercial Tax Officer-I, Vadakara
Deputy Commissioner (Appeals), Commercial Taxes, Kozhikkode
Sales Tax Officer (Recovery), O/O Dy. Commissioner, Commercial Taxes Dept., Kozhikode
P.R. Ramachandran Menon
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
