M/S.We Four Traders Vs. the Commercial Tax Officer - Court Judgment

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE ANTONY DOMINIC WEDNESDAY, THE 23RD DAY OF JANUARY 2013 3RD MAGHA 193 WP(C).No. 2253 of 2013 (F) -------------------------- PETITIONER(S): -------------------------- M/S.WE FOUR TRADERS, PERINTALMANNA ROAD,VALANCHERY,MALAPPURAM DISTRICT REPRESENTED BY ITS MANAGING PARTNER SRI.BALAMURALI. BY ADV. SRI.N.MURALEEDHARAN NAIR RESPONDENT(S): ---------------------------- 1. THE COMMERCIAL TAX OFFICER, AGRICULTURAL INCOME TAX AND COMMERCIAL TAX OFFICE KOTTAKKAL ”

503.

2. THE ASSISTANT COMMISSIONER (APPEALS) DEPARTMENT OF COMMERCIAL TAXES,PALAKKAD ”

001.

3. INSPECTING ASSISTANT COMMISSIONER DEPARTMENT OF COMMERCIAL TAXES MALAPPURAM AT MANJERI ”

121. BY SR.GOVERNMENT PLEADER SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23-01-2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 2253 of 2013 APPENDIX PETITIONER(S) EXHIBITS EXT.P1: TRUE COPY OF THE ASSESSMENT ORDER PASSED BY 1ST RESPONDENT FOR THE YEAR 2008 09 DATED 21 05/2012. EXT.P2:TRUE COPY OF THE ASSESSMENT ORDER PASSED BY 1ST RESPONDENT FOR THE YEAR 2009 10 DATED 21 05/2012.] EXT.P3:TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2008 09 DATED 25 09/2012. EXT.P4:TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2009 10 DATED 25 09/2012. EXT.P5: TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2008 09 DATED 25 09/2012. EXT.P6: TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2009 10 DATED 25 09/2012. EXT.P7:TRUE COPY OF THE DEMAND NOTICE UNDER SECTION 7 OF THE REVENUE RECOVERY ACT ISSUED BY 3RD RESPONDENT FOR THE YEARS2008-09 AND 2009-10 DATED 19 11/2012. /true copy/ sd/- P.A. To Judge ANTONY DOMINIC, J ........................................ W.P.(C).2253/2013 .............................................. Dated this the 23rd day of January, 2013 JUDGMENT Exts.P1 and P2 assessment orders are challenged in Exts.P3 and P4 appeals filed before the 2nd respondent. Along with the appeals, Exts.P5 and P6 stay petitions have been filed. Although appeals and other applications are pending, tax due under Exts.P1 and P2 is sought to be recovered by issuing Ext.P7 demand notice. It is in these circumstances the writ petition is filed.

2. Taking note of the pendency of the appeals, I direct the 2nd respondent to pass orders on Ext.P3 and P4. This the appellate authority shall do as expeditiously as possible, at any rate, within three months of receipt of a copy of this judgment. In the meantime, subject to the petitioner remitting 1/3rd of the tax due under Exts.P1 and P2, recovery pursuant to Ext.P7 will stand stayed. Payment shall be made within three weeks from today. W.P.(C).2253/1”

3. Petitioner will produce a copy of this judgment along with a copy of the writ petition before the 2nd respondent for compliance. Writ petition is disposed of. Sd/- ANTONY DOMINIC, JUDGE mrcs /true copy/ sd/- P.A. To Judge