The High Court of Kerala disposed of the writ petition by directing the respondent to decide the pending appeal within one month, while staying recovery proceedings pending the outcome.
Direction to pass orders on the appeal within one month; recovery steps kept in abeyance pending appellate orders.
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
TUESDAY, THE 17TH DAY OF OCTOBER 2017/25TH ASWINA, 1939
WP(C).No. 32798 of 2017 (Y)
PETITIONER(S):
ANSARI A, MANAGING PARTNER, M/S SILVER BUILDERS, MUTHOOR PO, RAMENCHIRA, THIRUVALLA, PATHANAMTHITTA.689107.
BY ADV. SRI.C.K.SREEJITH
RESPONDENT(S):
1. COMMERCIAL TAX OFFICER, (WORKS CONTRACT,) PATHANAMTHITTA.689645.
2. DEPUTY COMMISSIONER (APPEALS)II, COMMERCIAL TAXES DEPARTMENT, KOLLAM.691001.
3. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES DEPARTMENT, PATHANAMTHITTA-689645.
4. STATE OF KERALA,
BY GOVERNMENT PLEADER SRI.SHAMSUDHEEN V.K.
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17-10-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
TS
WP(C).No. 32798 of 2017 (Y)
APPENDIX
PETITIONER(S)' EXHIBITS
------------------------------------EXHIBIT P1 THE TRUE COPY OF THE ASSESSMENT ORDER NO.32416540307/2011-12/21.10.2016. EXHIBIT P2 THE TRUE COPY OF THE DEMAND NOTICE IN FORM NO.12 DTD. 25.10.2016 FOR RS.5138239/EXHIBIT P3 THE TRUE COPY OF THE APPEAL MEMORANDUM IN FORM NO.29 DTD. 5.11.2016. EXHIBIT P4 THE TRUE COPY OF THE EARLIER HEARING PETITION IN FORM NO.30 DTD. 5.11.2016. EXHIBIT P5 THE TRUE COPY OF THE POSTING NOTICE NO.KVATA(PTA) 343/2016 DTD.1.6.2017. EXHIBIT P6 THE TRUE COPY OF THE R.R NOTICE U/S 7 IN FORM 1 IN NO.RRC-17/17-18 STO (WC) DTD.27.9.2017. EXHIBIT P7 THE TRUE COPY OF THE LETTER DTD 10.11.2016. EXHIBIT P8 THE TRUE COPY OF THE QUARTER RETURN (4TH QUARTER) EXHIBIT P9 THE TRUE COPY OF THE MANUAL ANNUAL RETURN FOR 2015-16 EXHIBIT P10 THE TRUE COPY OF THE CHEQUE FOR 22,47,804/EXHIBIT P11 THE TRUE COPY OF THE POSTAL RECEIPT FOR SPEED POST NO.ELO439048951N DTD.22.8.17.
RESPONDENT(S)' EXHIBITS - NIL
/TRUE COPY/
PS TO JUDGE
TS
A.K.JAYASANKARAN NAMBIAR, J.
W.P.(C).NO.32798 OF 2017 (Y)
Dated this the 17th day of October, 2017
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 2nd respondent. Exts.P2 and P6 are the demand notices. It is submitted by the learned counsel for the petitioner that Ext.P3 appeal was already heard by the 2nd respondent on 24.6.2017.
Taking not of the said submission of the learned counsel for the petitioner that Ext.P3 appeal was already heard by the 2nd respondent on 24.6.2017, I dispose the writ petition with a direction to the 2nd respondent to pass orders on Ext.P3 appeal within a period of one month from the date of receipt of a copy of this judgment, after hearing the petitioner. Recovery steps, pursuant to Exts.P2 and P6
W.P.(C).No.32798/2017
2
demand notices, for recovery of amounts confirmed against the petitioner by Ext.P1 assessment order shall be kept in abeyance till such time as orders are passed by the 2nd respondent as directed above and communicated to the petitioner. The petitioner shall produce a copy of the writ petition together with a copy of this judgment, before the 2nd respondent, for further action.
A.K.JAYASANKARAN NAMBIAR JUDGE
prp/17/10/17
1 provisions across 1 enactments
ANSARI A
COMMERCIAL TAX OFFICER
DEPUTY COMMISSIONER (APPEALS)II
INSPECTING ASSISTANT COMMISSIONER
STATE OF KERALA
AKJAYASANKARAN NAMBIAR
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
