Single judge order granting directions to keep recovery steps in abeyance pending the disposal of a pending appeal by the Deputy Commissioner (Appeals).
The 3rd respondent directed to dispose of the appeal within one month; Recovery steps pursuant to Revenue Recovery Notice 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 A.K.JAYASANKARAN NAMBIAR
WEDNESDAY, THE 16TH DAY OF MARCH 2016/26TH PHALGUNA, 1937
WP(C).No. 10154 of 2016 (T)
PETITIONER(S):
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VAVA TECHNOGLASS INDIA PRIVATE LTD., 528 A, B, MARKET ROAD, OPP. KIZHAKKEPALLI, IRINJALAKUDA, REP. BY DIRECTOR, BEENA SASINDHRAN, AGED 50, W/O.SASINDHRAN, NAKKARA HOUSE, VELLANGALLORE P.O., MUKUNDAPURAM TALUK, THRISSUR DISTRICT.
BY ADVS.SRI.G.SREEKUMAR (CHELUR) SRI.N.L.BITTO
RESPONDENT(S):
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1. STATE OF KERALA, REP; BY SECRETARY TO THE GOVERNMENT, REVENUE DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM - 695 001.
2. THE DISTRICT COLLECTOR, COLLECTORATE, AYANTHOLE, THRISSUR, THRISSUR DISTRICT - 680 001.
3. THE DEPUTY COMMISSIONER (APPEALS), SALE TAX DEPARTMENT, THRISSUR, THRISSUR DISTRICT - 688 001.
4. THE DEPUTY COMMISSIONER (ASSMT), SPECIAL CIRCLE, THRISSUR, THRISSUR DISTRICT - 680 01.
5. THAHASILDAR, MUKUNDAPURAM TALUK OFFICE, CIVIL STATION, IRINJALAKUDA, THRISSUR DISTRICT - 680 001.
6. VILLAGE OFFICER, MANAVALASSERY VILLAGE OFFICE, IRINJALAKUDA, THRISSUR DISTRICT - 680 001. BY GOVERNMENT PLEADER SMT.LILLY K.T.
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16-03-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
msv/
WP(C).No. 10154 of 2016 (T)
APPENDIX
PETITIONER(S)' EXHIBITS:
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RESPONDENT(S)' EXHIBITS:
NIL
//TRUE COPY//
P.S.TO JUDGE
Ms v/
A.K.JAYASANKARAN NAMBIAR, J.
............................................................. W.P.(C).No.10154 of 2016
............................................................. Dated this the 16th day of March, 2016
J U D G M E N T
Against Ext.P1 assessment order under the Kerala Value Added Tax Act, the petitioner has preferred Ext.P3 appeal before the 3rd respondent. It is the case of the petitioner that even prior to considering the stay petition, recovery steps are sought to be pursued through Ext.P4 revenue recovery notice for recovery of the amounts confirmed by Ext.P1 assessment order.
i. The 3rd respondent shall consider and pass orders on Ext.P3 appeal within a period of one
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W.P.(C). No.10154 of 2016
month from the date of receipt of a copy of this judgment, after hearing the petitioner.
ii. Recovery steps pursuant to Exts.P4 revenue recovery notice shall be kept in abeyance till such time as orders are passed by the 3rd respondent as directed above and communicated to the petitioner.
A.K.JAYASANKARAN NAMBIAR JUDGE
mns/16.3.16
1 issue framed by the court
Whether recovery steps pursuant to a revenue recovery notice should be kept in abeyance pending the pendency of an appeal against the assessment order.
VAVA TECHNOGLASS INDIA PRIVATE LTD.
STATE OF KERALA
THE DISTRICT COLLECTOR, COLLECTORATE, AYANTHOLE
THE DEPUTY COMMISSIONER (APPEALS), SALE TAX DEPARTMENT, THRISSUR
A.K.JAYASANKARAN NAMBIAR
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
