Writ petition challenging an interim order requiring 30% payment for stay. Court set aside the order for lack of reasons and directed the respondent to pass a speaking order within one month.
Ext.P7 set aside; 1st respondent directed to reconsider stay application and pass speaking order within one month; coercive proceedings 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
THURSDAY, THE 18TH DAY OF DECEMBER 2014/27TH AGRAHAYANA, 1936
WP(C).No. 27460 of 2014 (F)
PETITIONER(S):
M.J.GEORGE
INECS LIGHTS, THANNIKKAMUKKU, KOLLAM
BY ADVS.SRI.S.SURESH BABU (CHERUNNIYOOR) SRI.AJI V.DEV
RESPONDENT(S):
1. DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES, KOLLAM 691 012.
2. THE COMMERCIAL TAX OFFICER SECOND CIRCLE, COMMERCIAL TAXES, KOLLAM 691 013.
3. THE INSPECTING ASSISTANT COMMISSIONER COMMERCIAL TAXES , KOLLAM 691 013.
BY SR.GOVT PLEADER SMT. SHOBA ANNAMMA EAPEN
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18-12-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 27460 of 2014 (F)
APPENDIX
PETITIONER(S)' EXHIBITS
EXHIBIT P1 COPY OF THE REGISTRATION CERTIFICATE HELD BY THE PETITIONER UNDER THE KVAT/CST ACTS DATED 30/6/2009.
EXHIBIT P2 COPY OF THE INVOICE NO. 183 DATED 26/3/2013.
EXHIBIT P3 COPY OF THE 'C' FORM DATED 22/6/2013 ISSUED BY THE CONSIGNEE AND SUBMITTED BY THE PETITIONER TO THE 2ND RESPONDENT.
EXHIBIT P4 COPY OF THE IMPUGNED ASSESSMENT ORDER FOR THE YEAR 201213 DATED 14/7/2014.
EXHIBIT P5 COPOY OF THE APPLICATION FILED IN FORM A UNDER THE CST (REGISTRATION & TURNOVER) RULES,1957 DATED 22/12/2009.
EXHIBIT P6 COPY OF THE GROUNDS OF APPEAL FILED DATED 14/8/2013.
EXHIBIT P6(A) COPY OF THE STAY PETITION FILED DATED 23/8/2013.
EXHIBIT P7 COPY OF THE STAY ORDER ISSUED BY THE IST RESPONDENT GRANTING CONDITION STAY DATED 23/9/2014.
RESPONDENT(S)' EXHIBITS: NIL
TRUE COPY
P.A. TO JUDGE.
KP/DAS
P.R. RAMACHANDRA MENON, J.
========================
W.P.(C). No. 27460 of 2014
-------------------------------------------Dated this the 18th day of December, 2014
JUDGMENT
Challenging Ext.P4 assessment order for the assessment year 2012-2013, the petitioner preferred Ext.P6 appeal along with Ext.P6(a) stay petition before the 1st respondent who passed Ext.P7 order, whereby the petitioner has been required to satisfy 30% of the disputed liability so as to enjoy the benefit of interim stay during the pendency of appeal, which made the petitioner to approach this Court by filing this writ petition.
W.P.C. No. 27460 of 2014 -2-
mind or discussion, condition has been imposed which is not supported by any reason and hence is liable to be intercepted by this Court.
W.P.C. No. 27460 of 2014 -3-
Ext.P7 is set aside and the 1st respondent is directed to reconsider the application for stay preferred by the petitioner and a speaking order shall be passed after hearing the petitioner which shall be done at the earliest, at any rate, within 'one month' from the date of receipt of a copy of this judgment. Coercive proceedings shall be kept in abeyance till such time.
The petitioner shall produce a copy of the judgment along with a copy of the writ petition before the first respondent for further steps. The writ petition is disposed of.
P.R. RAMACHANDRA MENON, JUDGE.
kp/-
2 issues framed by the court
Whether an interim order imposing a condition of satisfying 30% of disputed liability without stating reasons is sustainable.
Whether the appellate authority is required to record reasons when imposing conditions for an interim stay.
Colour shows how this judgement treated each authority
Ravi Gupta v. Commissioner of Sales Tax, Delhi & AnotherReferred¶41
(2009) 22 VST 529
Archana Agencies v. Commercial Tax OfficerReferred¶41
2014 (2) KLT 715
M.J. George
INECS Lights
Deputy Commissioner (Appeals) Commercial Taxes, Kollam
Commercial Tax Officer Second Circle
Inspecting Assistant Commissioner Commercial Taxes, Kollam
P.R. Ramachandran Menon
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
