Disposed

M/S Trt Builders and Constructions (P) Ltd. v. the Deputy Tahsildar (Revenue Recovery)

Kerala HC3 Jan 2017WP(C)/27362/2016

Case brief

AI extract

What is this about?

This writ petition challenged revenue recovery proceedings initiated by revenue authorities while an appeal was pending. The court directed a stay on recovery proceedings provided 30% of the demanded amount remained unsatisfied and the case was disposed without merits.

What did the court decide?

Recovery proceedings to be kept in abeyance pending the appeal if 30% deposit is unsatisfied.

M/S Trt Builders and Constructions (P) Ltd. Vs the… — Writ and Judicial Review | Kerala HC (2017)

¶1

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶2

PRESENT:

¶3

THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN

¶4

TUESDAY, THE 3RD DAY OF JANUARY 2017/13TH POUSHA, 1938 WP(C).No. 27362 of 2016 (U)

¶5

PETITIONER(S):

¶6

M/S TRT BUILDERS AND CONSTRUCTIONS (P) LTD PP VI 252, THOPPIL BUILDING, KILIMANOOR, ADAYAMON P.O., THIRUVANANTHAPURAM, REPRESENTED BY ITS MANAGING DIRECTOR

¶7

BY ADVS.SRI.N.ANAND SRI.MANU.G.RAJAN

¶8

RESPONDENT(S):

¶9

1. THE DEPUTY TAHSILDAR (REVENUE RECOVERY) TALUK OFFICE, CHIRANKIZHU, THIRUVANANTHAPURAM-695 001.

¶10

2. THE DEPUTY COMMISSIONER (APPEALS) DEPARTMENT OF COMMERCIAL TAXES, THIRUVANANTHAPURAM-695 001.

¶11

3. THE COMMERCIAL TAX OFFICER WORKS CONTRACT, COMMERCIAL TAXES, THIRUVANANTHAPURAM-695 001.

¶12

R1 TO R3 BY GOVERNMENT PLEADER V.K.SHAMSUDHIN

¶13

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 03-01-2017,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

¶14

¶15

WP(C).No. 27362 of 2016 (U)

¶16

APPENDIX

¶17

PETITIONER(S)' EXHIBITS

¶18

EXT.P1:	TRUE COPY OF THE TO THE PETITIONER	NOTICE DATED 20/1/2016 ISSUED U/S.25 OF THE KVAT ACT.
EXT.P2.	TRUE COPY OF THE MEMORANDUM FILED COMMISSIONER (APP	FIRST PAGE OF THE APPEAL BEFORE THE DEPUTY EALS) BY THE PETITIONER
EXT.P3:	TRUE COPY OF THE THE APPEAL	CHEQUE PRESENTED ALONG WITH
EXT.P4:	TRUE COPY OF THE 28/3/2016 ISSUED COMMERCIAL TAX OF	COVERING LETTER DATED BY THE PETITIONER TO THE FICER
EXT.P5:	TRUE COPY OF THE U/S.34 OF THE RR	NOTICE DATED 10/7/2016 ISSUED ACT
EXT.P6:	TRUE COPY OF THE BY THE PETITIONER TAHSILDAR	LETTER DATED 12/7/2016 ISSUED TO THE 1ST RESPONDENT DEPUTY
RESPONDENT(S)'	EXHIBITS :	NIL.
		//TRUE COPY//
		P.A. TO JUDGE

¶19

¶20

K. VINOD CHANDRAN, J.

¶21

===================== W.P.(C) No.27362 of 2016 - U

¶22

====================== Dated this the 03^rd day of January, 2017

¶23

J U D G M E N T

¶24

The petitioner was before this Court, since revenue recovery proceedings were initiated for recovery of the demand made by the Assessing Officer, when Ext.P2 appeal was pending before the 1^st appellate authority, the 2^nd respondent herein. Even at the time of admission, the petitioner submitted that 30% of the amounts covered by Ext.P1 assessment order had already been remitted. There was a stay of further proceedings.

¶25

In such circumstance, if 30% of the amount

¶26

demanded is satisfied, then the appeal shall be considered on merits and till then, the recovery proceedings shall be kept in abeyance. It is made clear that if the amount so undertaken

¶27

W.P.(C) No.27362 of 2016 2

¶28

have not been satisfied; the Assessing Officer would be entitled to proceed for recovery, unless the appellate authority decides otherwise.

¶29

The writ petition would stand disposed of, without

¶30

any observation on merits.

¶31

Sd/- JUDGE

¶32

K. VINOD CHANDRAN,

¶33

SB/03/01/2017

¶34

// true copy //

¶35

P.A to Judge

M/S Trt Builders and Constructions (P) Ltd. v. the Deputy Tahsildar (Revenue Recovery)

Case brief

What is this about?

What did the court decide?

M/S Trt Builders and Constructions (P) Ltd. v. the Deputy Tahsildar (Revenue Recovery)

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Statutes considered

Parties & counsel

Coram

Case details

Similar cases

Dr.J.Harikrishna Pillai Vs Rajeev Sadanandan

Sebastian Vs the District Geologist

Shibu P.C. Vs the Kerala State Pollution Control Board

K.C.Shiji Vs the Recovery Officer

K.C.Shiji Vs the Recovery Officer

Hassainar M. Vs the District Collector