Partly allowed

C.v.Thomas v. State of Kerala

Kerala HC4 Dec 2014WP(C)/30124/2014

Case brief

AI extract

What is this about?

In this writ petition challenging tax recovery actions pending assessment appeal, the High Court did quash.evidently void; directions were issued to the appellate authority to decide the stay petition within one month and to keep coercive proceedings in abeyance.

What did the court decide?

Coercive proceedings under Exts. P4 and P5 to be kept in abeyance; 5th respondent to pass orders on stay petition within one month.

C.v.Thomas Vs State of Kerala — Banking and Recovery | Kerala HC (2014)

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IN THE HIGH COURT OF KERALA AT ERNAKULAM

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PRESENT:

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THE HONOURABLE MR.JUSTICE P.R.RAMACHANDRA MENON

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THURSDAY, THE 13TH DAY OF NOVEMBER 2014/22ND KARTHIKA, 1936

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WP(C).No. 30124 of 2014 (M)

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PETITIONER:

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C.V.THOMAS, AGED 45 YEARS, S/O.VARKEY, M/S.CHEMPARAPALLIL TRADERS, MANANTHAVADY, WAYANAD DISTRICT.

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BY ADVS.SRI.ABRAHAM MATHEW (VETTOOR) SMT.BINI ELIZABETH SMT.M.J.SAJITHA SRI.SRI.ANIL ABEY JOSE

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RESPONDENT(S):

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1. STATE OF KERALA, REPRESENTED BY THE SECRETARY TO GOVERNMENT, COMMERCIAL TAXES, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM - 695 001.

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2. THE DISTRICT COLLECTOR, WAYAND - 673 121.

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3. THE DEPUTY TAHSILDAR (REVENUE RECOVERY), MANANTHAVADY, PIN - 670 645.

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4. THE VILLAGE OFFICER, PERIA, MANANTHAVADY TALUK, PIN - 670 645.

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5. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, CALICUT - 673 001.

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6. THE COMMERCIAL TAX OFFICER, MANANTHAVADY TALUK, PIN - 670 645.

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R BY SR.GOVERNMENT PLEADER SMT. SHOBA ANNAMMA EAPEN

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THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13-11-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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WP(C).No. 30124 of 2014 (M)

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APPENDIX

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PETITIONER(S)' EXHIBITS:

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EXHIBIT P1: A TRUE COPY OF THE ORDER OF ASSESSMENT PASSED BY THE 6TH RESPONDENT DATED 28/2/2014.

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EXHIBIT P2: A TRUE COPY OF THE STATUTORY APPEAL FILED BEFORE THE 5TH RESPONDENT DATED 23/10/2014.

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EXHIBIT P3: A TRUE COPY OF THE PETITION SEEKING ADVANCED HEARING OF APPEAL DATED 23/10/2014.

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EXHIBIT P4: A TRUE COPY OF THE DEMAND NOTICE ISSUED BY THE 3RD RESPONDENT IN FORM NO.1 DATED 30/10/2014.

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EXHIBIT P5: A TRUE COPY OF THE DEMAND NOTICE ISSUED BY THE 3RD RESPONDENT IN FORM NO.10 DATED 30/10/2014.

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EXHIBIT P6: A TRUE COPY OF THE APPLICATION MADE BY THE PETITIONER SEEKING STAY OF COLLECTION OF TAX DATED 6/11/2014.

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RESPONDENT(S)' EXHIBITS: NIL

/TRUE COPY/

P.A. TO JUDGE

P.R. RAMACHANDRA MENON, J.

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W.P(C). No. 30124 of 2014

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Dated this the 4^th day of December, 2014

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J U D G M E N T

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Being aggrieved of Ext.P1 assessment order passed by the 6^th respondent in respect of the assessment year 2012-2013, the petitioner has filed Ext.P2 appeal, along with Ext.P6 petition for stay, which are pending consideration before the 5^th respondent. The grievance of the petitioner is that, without any regard to the pendency of the above proceedings, the respondents are proceeding with coercive steps, as borne by Exts.P4&P5 revenue recovery notices, which hence are sought to be intercepted by this Court.

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Heard the learned Government Pleader as well.

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Considering the facts and circumstances, the 5^th respondent is directed to pass appropriate orders on Ext.P6 petition 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.

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WP(c). No.30124 of 2014

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Petitioner shall produce a copy of this judgment, along with copy of the writ petition, before the 5^th respondent, for further steps.

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The Writ Petition is disposed of.

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Sd/-

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P.R. RAMACHANDRA MENON, JUDGE.

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In paragraph No.3 of the judgment dated 04/12/2014 in W.P. (C) No.30124/2014 the following sentence is added as the last sentence.

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“Coercive proceedings pursuant to Exhibits P4 and

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P5 shall be kept in abeyance till such time”

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vide order dated 15/12/2014 in W.P.(C) No.30124/2014.

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C.v.Thomas v. State of Kerala

Case brief

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C.v.Thomas v. State of Kerala

Case brief

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