The High Court directed the 2nd Respondent (Kerala VATT) to dispose of a pending application for restoration of appeal RA.11/2016 within four weeks and stayed recovery for six weeks.
Directions to 2nd respondent to dispose of restoration application within four weeks; stay of recovery for six weeks.
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IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE S.V.BHATTI
THURSDAY, THE 23RD DAY OF MAY 2019 / 2ND JYAISHTA, 1941
WP(C).No. 14268 of 2019
PETITIONER/S:
P.K.MURALI
AGED 54 YEARS
S/O.KUTTAN,PROPRIETOR,M/S.FLOOR 'N' WALL,ATHANI,THRISSUR.
BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON
RESPONDENT/S:
1 THE STATE TAX OFFICER WADAKKANCHERRY,THRISSUR-680582.
KERALA VALUE ADDED TAX APPELLATE TRIBUNAL,REPRESENTED BY ITS ASST.SECRETARY,ERNAKULAM-682013.
3 THE INSPECTING ASST.COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, THRISSUR-680001.
GP DR. THUSHARA JAMES
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23.05.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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JUDGMENT
Heard Smt.Krishna.K, representing Sri.Harisankar V.Menon, the learned counsel for the petitioner and Dr.Thushara James, the learned Government Pleader.
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that the 2nd respondent while considering the prayer for restoration is entitled to look at the reasons stated in this behalf and take a view as is warranted but not automatically adopt earlier reasoning. She finally submits that the application for restoration, if is still pending the court stipulates reasonable time for disposing of the said application.
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applications one for condonation and another for restoration are filed by the petitioner.
(a) the petitioner is given liberty to file copy of this order along with a memo before the 2nd respondent within two weeks from today.
(b) the 2nd respondent considers and disposes of the pending application filed for restoration of R.A.No.11/2016 pursuant to Ext.P3 order, and necessary orders are passed within four weeks thereafter.
(c) there shall be stay of recovery of amount covered by the order for six weeks from today.
Sd/-
S.V.BHATTI JUDGE
Ac
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APPENDIX
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2009-10 DATED 25/03/2012. EXHIBIT P1 A COPY OF MODIFIED ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2009-10 DATED 11/10/2012. EXHIBIT P2 COPY OF RECEIPT ISSUED BY THE VILLAGE OFFICER DATED 19/09/2016. EXHIBIT P3 COPY OF ORDER ISSUED BY THE 2ND RESPONDENT FOR THE YEAR 2009-10 DATED 04/09/2018. EXHIBIT P4 COPY OF LETTER TO THE 1ST RESPONDENT DATED 14/02/2019. RESPONDENT'S/S EXHIBITS: NIL
//TRUE COPY// Sd/PA TO JUDGE
1 issue framed by the court
Whether the High Court can issue directions to the 2nd respondent to consider and dispose of a pending application for restoration of an appeal.
P.K.MURALI
THE STATE TAX OFFICER WADAKKANCHERRY
THE SECRETARY, KERALA VALUE ADDED TAX APPELLATE TRIBUNAL
THE INSPECTING ASST.COMMISSIONER
S.V.BHATTI
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
