Salim Mannel v. Commercial Tax Officer (Work Contract)
Case brief
What is this about?
Petitioner appealed an assessment order. While a stay petition was pending before the Appellate Tribunal, the respondent authority initiated coercive collection steps. The High Court directed the authority to defer such steps until the tribunal decides on the stay petition.
What the court decided
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
THURSDAY ,THE 03RD DAY OF JANUARY 2019 / 13TH POUSHA, 1940
WP(C).No. 27 of 2019
PETITIONER/S:
SALIM MANNEL AGED 38 YEARS MANNEL HOUSE, PADA NORTH, KARUNAGAPPALLY, KOLLAM DISTRICT.
BY ADV. SRI.S.ANIL KUMAR (TRIVANDRUM)
RESPONDENT/S:
- 1 COMMERCIAL TAX OFFICER (WORK CONTRACT) BAPPUJI NAGAR, ASRAMOM, KOLLAM-PIN 691002.
- 2 THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, BAPPUJI NAGAR, ASRAMOM, KOLLAM-691002.
- 3 THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, ADDL.BENCH, SASTHAMANGALAM, THIRUVANANTHAPURAM695010.
Issues for consideration
1 issue framed by the court
Whether high court can direct coercive revenue collection steps to be deferred pending a stay petition before the appellate tribunal in a second appeal.
Parties & counsel
- petitioner
SALIM MANNEL
- respondent
COMMERCIAL TAX OFFICER (WORK CONTRACT)
- respondent
THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES
- respondent
THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, ADDL.BENCH, SASTHAMANGALAM
- respondent
THE DEPUTY TAHSILDAR(RR), TALUK OFFICE, KARUNAGAPPALLY
Case details
As recorded by the court registry
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