Petitioner challenged penalty orders but filed subsequent statutory appeals with pending stay petitions. Court disposed of writ dismissing merits review and directed appellate authority to consider stay petitions expeditiously within four weeks
Petitioner directed to file stays with appeals before appellate authority. Recovery proceedings 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 ANTONY DOMINIC
MONDAY, THE 10TH DAY OF SEPTEMBER 2012/19TH BHADRA 1934
WP(C).No. 18783 of 2012 (W)
PETITIONER:
C.YOUSAPH,, AGED 47 YEARS PROPRIETOR, NANNMINDA WOOD INDUSTRIES, NANMUNDA P.O. KOZHIKODE
BY ADVS.SRI.VIJAYAN. K.U. SRI.K.N.SREEKUMARAN
RESPONDENTS:
1. THE INTELLIGENCE OFFICER, SQUAD NO.III, COMMERCIAL TAXES, KOZHIKODE PIN - 673 001.
2. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, KOZHIKODE, PIN - 673 001.
3. STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMET TAXES DEPARTMENT, GOVERNMENT SECRETARIAT THIRUVANANTHAPURAM, PIN - 695 001.
4TH RESPONDENT IMPLEADED
DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, KOZHIKODE, PIN 673006 4TH RESPONDENT IMPLEADED AS PER ORDER DT.10.9.12 IN IA.11873/2012
BY SENIOR GOVERNMENT PLEADER SMT.SHOBA ANNAMMA EAPPEN
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10-09-2012, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
VK
WP(C).No. 18783 of 2012 (W)
APPENDIX
---------
PETITIONER'S EXHIBITS
EXHIBIT P1. TRUE COPY OF THE COMMON APPELLATE ORDER NO.VATA 353/11 & 354/11 DATED 16.09.2011 ISSUED BY THE DEPUTY COMMISSIONER (APPEALS).
EXHIBIT P2. TRUE COPY OF THE REPLY ALONG WITH ANNEXURES FILED BY THE PETITIONER ON 22.06.2012 BEFORE THE 1ST RESPONDENT.
EXHIBIT P3. TRUE COPY OF THE PENALTY ORDERS FOR THE YEAR 2008-09, 2009-10 AND 2010-11 ALL DATED 26.06.2012 RECEIVED ON 20.07.2012 ISSUED BY THE 1ST RESPONDENT.
EXT.P4.COPY OF THE APPEAL FOR THE YEAR 2008-09 FILED BEFORE THE ADDITIONAL 4TH RESPONDENT.
EXT.P5.COPY OF THE APPEAL FOR THE YEAR 2009-10 FILED BEFORE THE ADDITIONAL 4TH RESPONDENT.
EXT.P6. COPY OF THE APPEAL FOR THE YEAR 2010-11 FILED BEFORE THE ADDITIONAL 4TH RESPONDENT.
RESPONDENTS' EXHIBITS : NIL
----------------------
/ TRUE COPY /
P.A. TO JUDGE
VK
ANTONY DOMINIC, J.
--------------------------------------------------
W.P.(C) NO. 18783 OF 2012(W)
--------------------------------------------------
Dated this the 10th day of September, 2012
J U D G M E N T
Ext.P3 series are three penalty orders passed against the petitioner for the years 2008-2009, 2009-2010 and 2010-2011. Although this writ petition was filed, challenging the penalty orders itself, subsequently the petitioner has filed Exts.P4, P5 and P6 appeals aganst the penalty orders.
Therefore, without expressing anything on the merits, I dispose of the writ petition itself, directing the 4th respondent to consider the stay petitions filed by the petitioner along with Exts.P4, P5 and P6 appeals. This the appellate authority shall do as expeditiously as
WPC.No. 18783/2012
:2 :
possible and at any rate within 4 weeks of production of a copy of the judgment. It is directed that in the meanwhile further proceedings if any for recovery of the penalty levied under Ext.P3 shall be kept in abeyance.
Petitioner shall produce a copy of the judgment along with a copy of the writ petition before the appellate authority for compliance.
Writ Petition is disposed of as above.
(ANTONY DOMINIC) JUDGE
vi/
C. YOUSAPH
THE INTELLIGENCE OFFICER, SQUAD NO.III, COMMERCIAL TAXES, KOZHIKODE
INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, KOZHIKODE
STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT TAXES DEPARTMENT
DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, KOZHIKODE
ANTONY DOMINIC
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
