Petitioner questioned recovery actions during pendency of appeal. Court ordered appellate authority to decide stay petition in one month and kept recovery demand in abeyance.
Recovery demand in terms of Ext.P3 & P3(a) shall be kept in abeyance pending decision on stay petition.
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IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR.JUSTICE A.M.SHAFFIQUE
TUESDAY, THE 19TH DAY OF JULY 2016/28TH ASHADHA, 1938
WP(C).No. 24030 of 2016 (C)
PETITIONER(S):
M/S ARUN AGRO METALS & CO., 14/100A, MEENACHI NIVAS, KAVALAPPARA P.O., SORANUR-679 523, PALAKKAD DISTRICT. REPRESENTED BY ITS MANAGING PARTNER SHRI K.MOHANASUNDARAM.
BY SRI.T.M.SREEDHARAN, SENIOR ADVOCATE. ADVS. SRI.V.P.NARAYANAN, SMT.DIVYA RAVINDRAN, SRI. ABRAHAM VARGHESE THARAKAN, SRI.V.V.VARGHESE.
RESPONDENT(S):
1. THE COMMERCIAL TAX OFFICER, OTTAPALAM, PALAKKAD-679 101.
2. THE ASSISTANT COMMISSIONER (APPEALS), COMMERCIAL TAXES, PALAKKAD-678 001.
3. THE DEPUTY COMMISSIONER (APPEAL), COMMERCIAL TAXES COMPLEX, PERUMANOOR, ERNAKULAM-682 015.
4. THE AUTHORISED OFFICER, (DT)(RR), OTTAPALAM, PALAKKAD DISTRICT-679 101.
BY GOVT. PLEADER SMT.LILLY K.T.
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19-07-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
rs.
WP(C).No. 24030 of 2016 (C)
APPENDIX
PETITIONERS' EXHIBITS:
RESPONDENTS' EXHIBITS: NIL.
//TRUE COPY//
P.S. TO JUDGE
rs.
A.M.SHAFFIQUE, J.
W.P.(C).No.24030 of 2016
----------------------------------- Dated this the 19th day of July, 2016
J U D G M E N T
Petitioner has filed Ext.P2 appeal before the 3rd respondent and along with the appeal, petitioner has also filed Ext.P2(a) application for stay. It is submitted that during the pendency of the appeal, steps are being taken by the respondent authorities for recovering the amount in terms of Exts.P3 & P3(a).
Accordingly, this writ petition is disposed of as under:
(i) The 3rd respondent shall consider the stay petition filed along with the appeal within a period of one month from the date of receipt of a copy of the judgment.
(ii) In the meantime, the demand made in terms of Ext.P3 & P3(a) shall be kept in abeyance.
Sd/-
A.M.SHAFFIQUE, JUDGE.
AV
2 issues framed by the court
Whether recovery proceedings can be pursued when a stay petition is pending before the appellate authority
Whether the appellate authority must decide on the stay application within a specified timeframe
2 provisions across 1 enactments
M/s Arun Agro Metals & Co.
The Commercial Tax Officer, Ottapalam
The Assistant Commissioner (Appeals), Commercial Taxes
The Deputy Commissioner (Appeal), Commercial Taxes Complex
The Authorised Officer, (DT)(RR), Ottapalam
A.M. Shaffique
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
