In a commercial tax writ petition, the High Court directed the Appellate Authority to expedite consideration of pending stay petitions and keep recovery proceedings in abeyance pending the outcome.
Directed respondent-appellate authority to consider stay petitions within one month; coercive proceedings to be kept in abeyance.
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
FRIDAY, THE 20TH MAY 2011 / 30TH VAISAKHA 1933
WP(C).No. 13503 of 2011(K)
PETITIONER(S):
K.S.MOHAMMED SAMEER, M/S.K.K.IMPEX, DOOR NO.X/11, UC COLLEGE P.O., ALUVA-683102.
BY ADV. SMT.T.RADHAMANY
RESPONDENT(S):
GOVERNMENT PLEADER SRI.K.P.PRADEEP
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20/05/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
P.R.RAMACHANDRA MENON, J
W.P.(C).13503/2011
....................... Dated this the 20th day of May, 2011
JUDGMENT
After passing Exts.P1 to P3 orders by the Deputy Commissioner cancelling the original assessments for the years 2002-03, 2003-04 and 2004-05, Exts.P4 to P6 notices were issued proposing to revise the assessment, by the first respondent, the Commercial Tax Officer , which were responded from the part of the petitioner, by submitting Exts.P7 to P9 replies. After considering the facts and figures, the first respondent passed Exts.P10 to P12 revised Assessment Orders; against which, the petitioner has preferred Exts.P13 to P15 appeals along with Exts.P19 to P21 petitions for stay which are stated as pending consideration before the second respondent-Appellate authority. Petitioner is stated as aggrieved by Ext.P22 RR notice issued by the third respondent without any regard to the pendency of the above proceedings.
W.P.(C).13503/11
2
orders on Exts.P19 to P21 petitions for stay, in accordance with law as expeditiously as possible, at any rate, within one month from the date of receipt of a copy of this judgment. Coercive proceedings pursuant to Ext.P22 shall be kept in abeyance, till such time.
Writ petition is disposed of as above.
P.R.RAMACHANDRA MENON, Judge
mrcs
2 issues framed by the court
Whether the appellate authority should consider pending stay petitions before proceeding with revised assessment.
Whether coercive proceedings under a recovery notice should be kept in abeyance due to pending appeal.
K.S.MOHAMMED SAMEER, M/S.K.K.IMPEX
COMMERCIAL TAX OFFICER-II, ALUVA
DEPUTY COMMISSIONER, APPEALS, COMMERCIAL TAX, ERNAKULAM
INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, MATTANCHERRY
P.R.RAMACHANDRA MENON
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
