Judgment:
IN THE HIGH COURT OF KERALAAT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE V.CHITAMBARESH WEDNESDAY, THE 10TH DAY OF JULY 2013 19TH ASHADHA, 1935 WP(C).No. 17306 of 2013 (K) ---------------------------- PETITIONER(S): -------------------------- M/S SOUTH INDIAN CERAMICS S.N. PURAM, KODUNGALLUR THRISSUR DISTRICT 68 582 (REPRESENTED BY ITS MANAGING PARTNER P.V. VEERENDRANATH) BY ADV. SRI.P.N.DAMODARAN NAMBOODIRI RESPONDENT(S): ---------------------------- 1. THE COMMERCIAL TAX OFFICER VAT CIRCLE, DEPARTMENT OF COMMERCIAL TAXES KODUNGALLUR 68 664.
2. THE ASST. COMMISSIONER (APPEALS) DEPARTMENT OF COMMERCIAL TAXES THRISSUR 68 003.
3. THE INSPECTING ASSISTANT COMMISSIONER COMMERCIAL TAXES IRINJALAKUDA 68 121. BY GOVERNMENT PLEADER SMT.SOBHAANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10-07-2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 17306/2013 APPENDIX PETITIONER(S) EXHIBITS EXHIBIT P1 : TRUE COPY OF THE ASSESSMENT ORDER NO. 32081029705/09- 10 DATED 30 03.2013 PASSED BY THE FIRST RESPONDENT EXHIBIT P2 : TRUE COY OF THE FIRST APPEAL DATED 31 05.2013 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT AGAINST EXHIBIT P1 ASSESSMENT ORDER. EXHIBIT P3 : TRUE COPY OF THE STAY PETITION DATED 31 05.2013 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXHIBIT P4 : TRUE COPY OF THE REVENUE RECOVERY NOTICE NO.A2- 996/13-14 DATED 01 07.2013 ISSUED BY THE 3RD RESPONDENT RESPONDENT(S) EXHIBITS : NIL /TRUE COPY/ P.A. TO JUDGE. V. CHITAMBARESH, J -------------------------------- WP(C) NO. 17306 OF 201.------------------------------------ Dated this the 10th day of July, 2013 JUDGMENT The petitioner has filed Ext.P2 appeal accompanied by Ext.P3 petition for stay against Ext.P1 order of assessment under the Kerala Value Added Tax Act. The petitioner is aggrieved by Ext.P4 demand notice served on it and contends that it cannot be treated as a defaulter so long as the order of assessment has not become final.
2. I direct the second respondent to consider Ext.P3 petition for stay with notice to the petitioner within a period of one month. The coercive steps pursuant to Ext.P4 notice shall be put on hold till orders are passed on Ext.P3 petition as directed above. The petitioner shall produce a copy of the Writ Petition with the judgment before the second respondent for compliance. The Writ Petition is disposed of. V. CHITAMBARESH JUDGE ncd