Judgment:
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE FRIDAY,THE16H DAY OF MAY201426TH VAISAKHA, 1936 WP(C).No. 12667 of 2014 (G) ----------------------------------------- PETITIONER: ------------------- M/S.PRAGA MARINE PRIVATE LIMITED., CHEMICAL INDUSTRIAL ESTATE, AROOR - 688 534, ALAPPUZHA DISTRICT. REPRESENTED BY ITS MANAGER T.S.SARANLAL. BY ADV. SRI.V.DEVANANDA NARASIMHAM RESPONDENTS: ------------------------ 1. THE COMMERCIAL TAX OFFICER, KUTHIYATHODE - 688 533, ALAPPUZHA DISTRICT.
2. THE INTELLIGENCE OFFICER, SQUAD - II, COMMERCIAL TAXES, ALAPPUZHA AT CHENGANNUR - 689 121.
3. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ASRAMOM P.O., KOLLAM - 691 013.
4. THE DEPUTY TAHSILDAR (R.R), TALUK OFFICE, CHERTHALA - 688 524, ALAPPUZHA DISTRICT. BY SR. GOVERNMENT PLEADER SRI.MANOJ.P.KUNJACHAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON1605-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Msd. WP(C).No. 12667 of 2014 (G) ---------------------------------------- APPENDIX ---------------- PETITIONER(S)' EXHIBITS ------------------------------------- EXHIBIT P1 : TRUE COPY OF PENALTY ORDER
DATED3107-2012 FOR1011 PASSED BY THE2D RESPONDENT. EXHIBIT P2 : TRUE COPY OF THE ASSESSMENT ORDER
DATED1701-14 FOR1011 ISSUED BY1T RESPONDENT TO THE PETITIONER. EXHIBIT P3 : TRUE COPY OF THE CST ASSESSMENT ORDER
DATED2811-2013 FOR1213 ISSUED BY1T RESPONDENT TO PETITIONER. EXHIBIT P4 : TRUE COPY OF THE APPEAL MEMORANDUM DATED0511-2012 FILED AGAINST EXT.P1 PENALTY ORDER
FOR201011 SUBMITTED BEFORE3D RESPONDENT. EXHIBIT P5 : TRUE COPY OF THE APPEAL MEMORANDUM DATED0302-2014 FILED AGAINST EXT.P2 ASSESSMENT ORDER
FOR THE YEAR1011 SUBMITTED BEFORE3D RESPONDENT. EXHIBIT P6 : TRUE COPY OF APPEAL MEMORANDUM DATED0302-2014 FILED AGAINST EXT.P3 CST ASSESSMENT ORDER
FOR201213 SUBMITTED BEFORE THE3D RESPONDENT. EXHIBIT P7 : TRUE COPY OF THE INTERLOCUTORY APPLICATION FOR CONDONATION OF DELAY DATED0511-2012 FOR1011 SUBMITTED BEFORE3D RESPONDENT. EXHIBIT P8 : TRUE COPY OF THE INTERLOCUTORY APPLICATION TO CONDONE DELAY DATED0302-2014 FOR1213 SUBMITTED BEFORE THE3D RESPONDENT. EXHIBIT P9 : TRUE COPY OF THE INTERLOCUTORY APPLICATION FOR STAY DATED0511-2012 FOR1011 SUBMITTED BEFORE THE3D RESPONDENT. EXHIBIT P10: TRUE COPY OF THE INTERLOCUTORY APPLICATION FOR STAY DATED0302-14 FOR1011 SUBMITTED BEFORE THE3D RESPONDENT. EXHIBIT P11: TRUE COPY OF THE INTERLOCUTORY APPLICATION FOR STAY DATED0302-2014 FOR1213 SUBMITTED BEFORE3D RESPONDENT. EXHIBIT P12: TRUE COPY OF THE RR NOTICES DATED2504-2014 FOR1011 ISSUED TO THE PETITIONER BY THE4H RESPONDENT U/S.7 AND34OF THE RR ACT. EXHIBIT P13: TRUE COPY OF THE RR NOTICES DATED2504-2014 FOR1213 ISSUED TO THE PETITIONER BY THE4H RESPONDENT U/S.7 AND34OF THE RR ACT. RESPONDENT(S)' EXHIBITS: ----------------------------------------- //TRUE COPY// P.A.TO JUDGE. Msd. A.MUHAMED MUSTAQUE, J.
--------------------------------------------- W.P.(C) No.12667 of 2014 ---------------------------------------------- Dated this the 16th day of May, 2014 JUDGMENT
Ext.P1 is an order passed by the authority under Section 67 of the KVAT Act imposing penalty. Ext.P2 is the assessment order for the year 2010-2011. Ext.P3 is another assessment order for the year 2012-2013. Exts.P4 to P6 are the revisions/appeals filed by the petitioner challenging Exts.P1 to P3. It appears that there is a delay in filing the appeals, the petitioner also submits that they have filed applications for stay of the operation of the impugned orders. In the meanwhile, the petitioner received Exts.P12 and P13 revenue recovery notices. This writ petition is filed for various reliefs including a challenge with respect to the revenue recovery notices.
2. Heard the learned counsel for the petitioner and the learned Government Pleader. In view of the limited request made by the petitioner, there shall be a direction to the competent authority among respondents dispose of the stay petitions and delay condonation petitions filed in the revisions/appeals, within a W.P.(C) No.12667 of 2014 2 period of one month from the date of receipt of a copy of this judgment. Till the disposal of the applications as directed above, there shall be a stay of recovery pursuant to Exts.P12 and P13 demand notices. The writ petition is disposed of as above. Sd/- A.MUHAMED MUSTAQUE, JUDGE ln