Disposed

Vaikunda Sekhar v. the Commercial Tax Officer & Others

Kerala HC22 Dec 2011WP(C)/34745/2011

Case brief

AI extract

What is this about?

A writ petition seeking a stay on coercive recovery proceedings initiated during the pendency of a separate stay petition. The court directed the appellate authority to decide the stay petition within one month and suspended recovery until then.

What did the court decide?

Recovery proceedings kept in abeyance; 2nd respondent directed to decide stay petition within one month.

Vaikunda Sekhar Vs the Commercial Tax Officer & Others — Writ and Judicial Review | Kerala HC (2011)

¶1

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶2

PRESENT :

¶3

THE HONOURABLE MR. JUSTICE S.SIRI JAGAN

¶4

THURSDAY, THE 22ND DECEMBER 2011 / 1ST POUSHA 1933

¶5

WP(C).No. 34745 of 2011(P)

¶6

----------------------------------

¶7

PETITIONER(S):

¶8

------------------

¶9

1. C. VAIKUNDA SEKHAR, PROPRIETOR M/S. AYYA VAIKUNDAR TRADERS, VANDANOOR, NEYYATTINKARA, THIRUVANANTHAPURAM.

¶10

BY ADV. SRI.K.M.FIROZ

¶11

RESPONDENT(S):

¶12

-------------------

¶13

1. THE COMMERCIAL TAX OFFICER, NEYYATTINKARA - 695121.

¶14

2. THE DEPUTY COMMISSIONER (APPEAL) , COMMERCIAL TAXES DEPARTMENT, THIRUVANANTHAPURAM - 695 001.

¶15

3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, NEYYATTINKARA - 695 121.

¶16

4. THE BRANCH MANAGER, STATE BANK OF INDIA, KOTTAR, NAGARKOVIL, TAMIL NADU - 600003.

¶17

R1 TO R3 BY GOVERNMENT PLEADER SMT. SHOBA ANNAMMA EAPEN R4 BY ADV. SRI. A.S. SAJUSH PAUL

¶18

THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22/12/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

¶19

¶20

WPC NO. 34745/2011

¶21

APPENDIX

¶22

PETITIONER'S EXHIBITS

¶23

P1 COPY OF THE ASSESSMENT ORDER FOR 2008-09 DATED 11.03.2011

¶24

P2 COPY OF THE APPEAL PETITION FOR 2009-10 DATED18.04.2011.

¶25

P3 COPY OF THE STAY PETITION FOR 2009-10 DATED 18.04.2011

¶26

P4 COPY OF THE DEMAND NOTICE UNDER R.R. ACT DATE 20.07.2011

¶27

P5 COPY OF THE NOTICE UNDER SECTION 35 DATED 17.11.2011 ISSUED BY THE 3RD RESPONDENT TO THE 4TH RESPONDENT.

¶28

RESPONDENTS' EXHIBITS

NIL

// TRUE COPY //

P.A. TO JUDGE

S.SIRI JAGAN, J.

W.P.(C).No. 34745 of 2011

¶35

==================

¶36

==================

¶37

Dated this the 22^nd day of December, 2011 J U D G M E N T

¶38

Against Ext.P1 assessment order, the petitioner has filed Ext.P2 appeal along with Ext.P3 stay petition. The petitioner's grievance is that during the pendency of the stay petition, coercive recovery proceedings have been initiated by the assessing authority for recovery of the disputed amount.

¶39

I have heard the learned Government Pleader also.

¶40

I am satisfied that before the appellate authority could

¶41

consider and pass orders on Ext.P3 stay petition, it is unjust to initiate coercive recovery proceedings for recovery of the amount disputed. Accordingly, this writ petition is disposed of with the following directions:

¶42

The 2^nd respondent shall consider and pass orders on Ext.P3 stay petition, as expeditiously as possible, at any rate, within one month from the date of receipt of a certified copy of this judgment. Till orders are passed on Ext.P3, coercive recovery proceedings for recovery of the disputed amount in Ext.P2 shall be kept in abeyance.

¶43

sdk+

¶44

Sd/S.SIRI JAGAN, JUDGE

¶45

///True copy///

¶46

P.A. to Judge

¶47

: 2 :-

Vaikunda Sekhar v. the Commercial Tax Officer & Others

Case brief

What is this about?

What did the court decide?

Vaikunda Sekhar v. the Commercial Tax Officer & Others

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Parties & counsel

Coram

Case details

Similar cases

V.K.Viswanathan Vs K.C.Gopi

M.P.Varghese Vs Commissioner of Commercial Taxes

K.T.Abdul Razak Vs the Employees Provident Fund Organisatio

M/S. Anna Trde Links Vs the Intelligence Inspector

Haridas M.A Vs the Branch Manager State Bank of India

Thankamma Chellappan Vs the Thiruvalla Urban Co-Op.Bank Ltd.