Omnibus writ petition challenging tax demand. Court directed respondents to dispose of pending appeal and stay petition within one month. Pending recovery demand kept in abeyance until decision on merits.
Respondents to decide appeal and stay petition within one month; recovery demand 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.M.SHAFFIQUE
MONDAY, THE 17TH DAY OF OCTOBER 2016/25TH ASWINA, 1938
WP(C).No. 33112 of 2016 (L) ----------------------------
PETITIONER:
M/S. GALA ICECREAMS PVT. LTD. EPV/288F, ELAMANNOOR, PUTHUVAL JUNCTION, MAROOR P O, PATHANAPURAM-691524, REPRESENTED BY ITS DIRECTOR, MR.RAMESH BABU C R.
BY ADVS.SRI.A.KUMAR SRI.P.J.ANILKUMAR SMTG.MINI(1748) SRI.P.S.SREE PRASAD
RESPONDENTS:
1. DEPUTY COMMISSIONER, COMMERCIAL TAXES, KOLLAM-691001.
2. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, PATHANAMTHITTA-689001.
BY GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17-10-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
PJ
WP(C).No. 33112 of 2016 (L)
APPENDIX
PETITIONER(S)' EXHIBITS
| EXHIBIT P1 | TRUE COPY OF THE ASSESSMENT ORDER FOR THE ASSESSMENT YEAR 2013-14 DTD 13/6/2016 |
|---|---|
| EXHIBIT P2 | TRUE COPY OF THE APPEAL DTD 4/10/2016 |
| EXHIBIT P3 | TRUE COPY OF THE STAY APPLICATION DTD 4/10/2016. |
| EXHIBIT P4 | TRUE COPY OF THE APPLICATION TO CONDONE THE DELAY IN FILING THE APPEAL |
| EXHIBIT P5 | TRUE COPY OF REVENUE RECOVERY NOTICE. |
RESPONDENT(S)' EXHIBITS
NIL. / TRUE COPY / P.S. TO JUDGE
PJ
A.M. SHAFFIQUE, J.
=============== W.P. (C) No. 33112 of 2016
==================
Dated this, the 17th day of October, 2016
J U D G M E N T
Petitioner has filed Ext.P2 appeal before the 1st respondent and along with the appeal, petitioner has also filed Ext.P4 application for condonation of delay and Ext.P3 stay petition. It is submitted that during the pendency of the appeal, steps are being taken by the respondent authorities for recovering the amount pursuant to Ext.P5.
Accordingly, this writ petition is disposed of as under:
(i) The 1st respondent shall consider the delay condonation petition and stay petition filed along with the appeal within a period of one month from the date of receipt of a copy of the judgment.
W.P(C) No.33112/16
-:2:-
(ii) In the meantime, the demand made in terms of Ext.P5
shall be kept in abeyance.
Sd/- A.M. SHAFFIQUE, JUDGE
Rp17/10/2016
//True Copy//
P.S to Judge
3 issues framed by the court
Whether the impugned demand for tax should be kept in abeyance pending disposal of the pending appeal by the respondent authorities.
Whether the respondent authorities are directed to decide the pending appeal and stay petition within a specified time.
Whether it is necessary to consider the writ petition on merits given the pending appeal.
M/S. GALA ICECREAMS PVT. LTD.
DEPUTY COMMISSIONER, COMMERCIAL TAXES, KOLLAM
THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, PATHANAMTHITTA
A.M. SHAFFIQUE
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
