Judgment:
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE ANTONY DOMINIC THURSDAY, THE 31ST DAY OF JANUARY 2013 11TH MAGHA 193 WP(C).No. 2940 of 2013 (N) -------------------------------------- PETITIONER(S): ---------------------- M/S.TRADE LINES, 28/3266,RAVEENDRAN ROAD,ELAMKULAM, KOCHI-20, REPRESENTED BY T.J.EUGENE, MANAGER. BY ADVS.SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT(S): ---------------------------- 1. COMMERCIAL TAX OFFICER, 1ST CIRCLE, KALAMASSERY ”
104. 2. KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, ERNAKULAM, REPRESENTED BY ITS SECRETARY”
015. 3. INSPECTING ASST. COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES,ERNAKULAM KOCHI ”
030. BY SENIOR GOVERNMENT PLEADER SMT.SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 31-01-2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: MJL WP(C).No. 2940 of 2013 (N) APPENDIX PETITIONER'S EXHIBITS: EXT.P1 : COPY OF ORDER ISSUED BY THE 1ST RESPONDENT DATED 30 09-2011 EXT.P2 : COPY OF ORDER OF THE CESTAT, NEW DELHI DATED 18 03-2008 EXT.P2(a) : COPY OF ORDER OF THE SUPREME COURT OF INDIA, NEW DELHI DATED 8 7-2009 EXT.P3 : COPY OF ORDER NO. KVAT 3196 11 OF THE ASST.COMMISSIONER (APPEALS), ERNAKULAM DATED 30 11-2012 EXT.P4 : COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 07 01-2013 EXT.P5 : COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 07 01-2013 RESPONDENTS' EXHIBITS: NIL /TRUE COPY/ P A TO JUDGE MJL ANTONY DOMINIC,J -------------------------------- W.P.(C) No.2940 of 2013 ------------------------------------- Dated this the 31st day of January, 2013 JUDGMENT Ext.P1 is an order of assessment passed against the petitioner for the year 2009-2010. This order was confirmed by the appellate authority as per Ext.P3. Aggrieved by the above orders, the petitioner has filed Ext.P4 appeal along with Ext.P5 stay petition. The appeal and the stay petition are pending consideration of the second respondent. In the meanwhile, apprehending recovery proceedings, the writ petition is filed.
2. Taking note of the pendency of Ext.P4 appeal, I direct the second respondent to consider the same and pass orders thereon. This shall be done as expeditiously as possible, at any rate, within three months of receipt of a copy of this judgment. In the meantime, taking note of the payment of Rs.64,020/- already made by the W.P.(c) No.2940 of 2013 :
2. : petitioner, I direct that recovery of the balance tax due under Ext.P1, will stand stayed. Petitioner will produce a copy of this judgment and the writ petition before the second respondent for compliance. Writ petition is disposed of as above. Sd/- ANTONY DOMINIC, JUDGE ln