The court disposed of a writ petition challenging recovery proceedings without observing on the merits, leaving the matter for disposal by the third respondent.
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 K.VINOD CHANDRAN
TUESDAY, THE 17TH DAY OF JANUARY 2017/27TH POUSHA, 1938
WP(C).No. 762 of 2017 (U)
PETITIONER(S):
MOHAMMED NOUSHAD
M/S ARAKKAL TRADERS, DOOR NO.XI/150, CHALLISSERY,PALAKKAD.679536.
BY ADVS.SRI.P.N.DAMODARAN NAMBOODIRI SRI.P.UNNIKRISHNAN (THRISSUR)
RESPONDENT(S):
1. THE INSPECTING ASST. COMMISSIONER (INT) COMMERCIAL TAXES, MANJERI, MALAPPURAM.676121.
2. THE DEPUTY COMMISSIONER, DEPT. COMMERCIAL TAXES, MALAPPURAM -676505.
3. THE COMMISSIONER OF COMMERCIAL TAXES, DEPT. COMMERCIAL TAXES, THIRUVANANTHAPURAM.695001.
4. THE INSPECTING ASST. COMMISSIONER, COMMERCIAL TAXES, PALAKKAD.678001.
BY GOVERNMENT PLEADER SRI.K.V. SHAMSUDHEEN
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17-01-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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WP(C).No. 762 of 2017 (U)
APPENDIX
PETITIONER(S)' EXHIBITS
EXHIBIT P1: TRUE COPY OF THE REVISIONAL ORDER NO.IAC (I) MPM/569/2015 DATED 15.6.2016 PASSED BY THE IST RESPONDENT TO THE PETITIONER FOR THE YEAR 2015-16. EXHIBIT P2: TRUE COPY OF THE REVISIONAL ORDER NO.KVAT RP.130/201 DATED 27.10.2016 PASSED BY THE 2ND RESPONDENT TO THE PETITIONER FOR THE YEAR 2015.2016. EXHIBIT P3: TRUE COPY OF THE 2ND REVISION DATED 12.11.2016 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT AGAINST EXHIBIT P1 ORDER FOR THE YEAR 2015-16. EXHIBIT P4: TRUE COPY OF THE STAY PETITION DATED 12.11.2016 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT AGAINST EXHIBIT P1 ORDER FOR THE YEAR 2015.16. RESPONDENT(S)' EXHIBITS : NIL. //TRUE COPY// P.A. TO JUDGE
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K. VINOD CHANDRAN, J.
W.P.(C) No. 762 of 2017 (U)
Dated: 17th January, 2017
J U D G M E N T
The petitioner preferred Ext.P3 revision and Ext.P4
stay petition under the Kerala Value Added Tax Act against Ext.P1 order before the 3rd respondent. The grievance of the petitioner is that even before the stay petition has been considered by the 3rd respondent, the 4th respondent has issued recovery notice under the Kerala Revenue Recovery Act, 1968.
demand has already been paid, there shall be a stay of recovery till the revision is disposed of.
W.P.(C) No. 762/2017
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The Writ Petition is disposed of without any
observation on merits, which shall be decided by the 3rd respondent.
Sd/K.VINOD CHANDRAN, JUDGE
jjj 17/1/17
Mohammed Noushad
M/s Arakkal Traders
The Inspecting Assst. Commissioner(I) Commercial Taxes, Manjeri, Malappuram
The Deputy Commissioner, Dept. Commercial Taxes, Malappuram
The Commissioner of Commercial Taxes, Dept. Commercial Taxes, Thiruvananthapuram
The Inspecting Assst. Commissioner, Commercial Taxes, Palakkad
K.Vinod Chandran
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
