Ajikumar Vs. Authorized Officer/Chief Manager, Stressed Assets Resolution - Court Judgment

SooperKanoon Citationsooperkanoon.com/1131410
CourtKerala High Court
Decided OnFeb-11-2014
JudgeHONOURABLE MR.JUSTICE P.R.RAMACHANDRA MENON
AppellantAjikumar
RespondentAuthorized Officer/Chief Manager, Stressed Assets Resolution
Excerpt:
in the high court of keralaat ernakulam present: the honourable mr.justice p.r.ramachandra menon tuesday,the11h day of february201422nd magha, 1935 wp(c).no. 4144 of 2014 () ------------------------------ petitioner(s)/petitioners:- --------------------------------------------- 1. majeed p., aged36years s/o.kunjalavi, residing atpayyanadan house poormala p.o.,sulthanbathery wayanad district - 673 592.2. vinoji o.p., aged40years s/o.paulose, residing atoorakkattu mattathil house ammayipalam, poomala p.o., sulthanbathery wayanad district - 673 592. by advs.sri.p.r.sreejith sri.m.promodh kumar respondent(s)/respondents:- ------------------------------------------------- 1. the commercial tax officer, vatcircle, kalpetta, wayanad district - 673 121.2. the deputy commissioner (appeals), kozhikode - 673 001.3. the tahsildar (revenue recovery), ambalavayal, wayanad district - 673 593. by sr. government pleader smt. sobhaannamma eapen this writ petition (civil) having come up for admission on1102-2014, the court on the same day delivered the following: wp(c).no. 4144 of 2014 () appendix petitioner(s)' exhibits ------------------------------------- exhibit p1. a true copy of the deed of reconstitution of petitioners' partnership firm dated2710.2008. exhibit p2. a true copy of assessment order dated2310.2013 of the1t respondent under section25of the keralavalue added tax act along with demand notice. exhibit p3. a true copy of assessment order dated2310.2013 of the1t respondent under central sales tax act and kerala central sales tax rules along with demand notice. exhibit p4. a true copy of the appeal no.147/2014 filed by the petitioners' firm before the2d respondent along with application for emergent hearing of the appeal. exhibit p5. a true copy of the appeal no.149/2014 filed by the petitioners' firm before the2d respondent along with application for emergent hearing of the appeal. exhibit p6. a true copy of the demand notice dated -/1/14 from the3d respondent to the1t petitioner for realizing the amounts covered by exts.p2 and p2. exhibit p7. a true copy of the demand notice dated -/1/14 from the3d respondent to the2d petitioner for realizing the amounts covered by exts.p2 and p2. respondent(s)' exhibits --------------------------------------- nil // true copy // p.a. to judge sou. p.r.ramachandra menon, j.=-=-=-=-=-=-=-=-=-=-=-=-=-=-= w.p.(c)no.4144 of 2014 =-=-=-=-=-=-=-=-=-=-=-=-=-=-=-= dated this the 11th day of february, 2014 judgment being aggrieved of exts.p2 and p3 assessment orders under the kerala value added tax act and central sales tax act in respect of the assessment year 2008-2009 the petitioners have already approached the second respondent by filing exts.p4 and p5 appeals. the grievance is with regard to exts.p6 and p7 demand notices issued under the revenue recovery act without any regard to the pendency of appeals.2. heard the learned government pleader as well.3. after hearing both the sides and after going through the pleadings and materials on record, this court finds that, if the petitioners are aggrieved of exts.p6 and p7, it is open to the petitioners to file interlocutory applications for stay before the appellate authority, before whom exts.p4 and p5 appeals are pending.4. the learned counsel for the petitioners seeks for a short time to file such interlocutory applications, stating that the w.p.(c)no.4144 of 2014 2 petitioners have already approached the tribunal by filing interlocutory applications for early hearing.5. the petitioners are set at liberty to file interlocutory applications for stay, if so desired, which shall be effected within 'ten days' from the date of receipt of a copy of the judgment. on filing the applications as above, the second respondent shall consider the same and appropriate orders shall be passed in accordance with law at the earliest, at any rate, within 'three weeks' thereafter. the coercive proceedings pursuant to exts.p6 and p7 shall be kept in abeyance till such time. the petitioners shall produce a copy of the judgment along with a copy of the writ petition before the second respondent for further steps. the writ petition is disposed of. sd/- p.r.ramachandra menon judge vpv
Judgment:

IN THE HIGH COURT OF KERALAAT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE P.R.RAMACHANDRA MENON TUESDAY,THE11H DAY OF FEBRUARY201422ND MAGHA, 1935 WP(C).No. 4144 of 2014 () ------------------------------ PETITIONER(S)/PETITIONERS:- --------------------------------------------- 1. MAJEED P., AGED36YEARS S/O.KUNJALAVI, RESIDING ATPAYYANADAN HOUSE POORMALA P.O.,SULTHANBATHERY WAYANAD DISTRICT - 673 592.

2. VINOJI O.P., AGED40YEARS S/O.PAULOSE, RESIDING ATOORAKKATTU MATTATHIL HOUSE AMMAYIPALAM, POOMALA P.O., SULTHANBATHERY WAYANAD DISTRICT - 673 592. BY ADVS.SRI.P.R.SREEJITH SRI.M.PROMODH KUMAR RESPONDENT(S)/RESPONDENTS:- ------------------------------------------------- 1. THE COMMERCIAL TAX OFFICER, VATCIRCLE, KALPETTA, WAYANAD DISTRICT - 673 121.

2. THE DEPUTY COMMISSIONER (APPEALS), KOZHIKODE - 673 001.

3. THE TAHSILDAR (REVENUE RECOVERY), AMBALAVAYAL, WAYANAD DISTRICT - 673 593. BY SR. GOVERNMENT PLEADER SMT. SOBHAANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON1102-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 4144 of 2014 () APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- EXHIBIT P1. A TRUE COPY OF THE DEED OF RECONSTITUTION OF PETITIONERS' PARTNERSHIP FIRM DATED2710.2008. EXHIBIT P2. A TRUE COPY OF ASSESSMENT ORDER

DATED2310.2013 OF THE1T RESPONDENT UNDER SECTION25OF THE KERALAVALUE ADDED TAX ACT ALONG WITH DEMAND NOTICE. EXHIBIT P3. A TRUE COPY OF ASSESSMENT ORDER

DATED2310.2013 OF THE1T RESPONDENT UNDER CENTRAL SALES TAX ACT AND KERALA CENTRAL SALES TAX RULES ALONG WITH DEMAND NOTICE. EXHIBIT P4. A TRUE COPY OF THE APPEAL NO.147/2014 FILED BY THE PETITIONERS' FIRM BEFORE THE2D RESPONDENT ALONG WITH APPLICATION FOR EMERGENT HEARING OF THE APPEAL. EXHIBIT P5. A TRUE COPY OF THE APPEAL NO.149/2014 FILED BY THE PETITIONERS' FIRM BEFORE THE2D RESPONDENT ALONG WITH APPLICATION FOR EMERGENT HEARING OF THE APPEAL. EXHIBIT P6. A TRUE COPY OF THE DEMAND NOTICE DATED -/1/14 FROM THE3D RESPONDENT TO THE1T PETITIONER FOR REALIZING THE AMOUNTS COVERED BY EXTS.P2 AND P2. EXHIBIT P7. A TRUE COPY OF THE DEMAND NOTICE DATED -/1/14 FROM THE3D RESPONDENT TO THE2D PETITIONER FOR REALIZING THE AMOUNTS COVERED BY EXTS.P2 AND P2. RESPONDENT(S)' EXHIBITS --------------------------------------- NIL // TRUE COPY // P.A. TO JUDGE sou. P.R.RAMACHANDRA MENON, J.

=-=-=-=-=-=-=-=-=-=-=-=-=-=-= W.P.(C)No.4144 of 2014 =-=-=-=-=-=-=-=-=-=-=-=-=-=-=-= Dated this the 11th day of February, 2014

JUDGMENT

Being aggrieved of Exts.P2 and P3 assessment orders under the Kerala Value Added Tax Act and Central Sales Tax Act in respect of the assessment year 2008-2009 the petitioners have already approached the second respondent by filing Exts.P4 and P5 appeals. The grievance is with regard to Exts.P6 and P7 demand notices issued under the Revenue Recovery Act without any regard to the pendency of appeals.

2. Heard the learned Government Pleader as well.

3. After hearing both the sides and after going through the pleadings and materials on record, this Court finds that, if the petitioners are aggrieved of Exts.P6 and P7, it is open to the petitioners to file interlocutory applications for stay before the appellate authority, before whom Exts.P4 and P5 appeals are pending.

4. The learned counsel for the petitioners seeks for a short time to file such interlocutory applications, stating that the W.P.(C)No.4144 of 2014 2 petitioners have already approached the Tribunal by filing interlocutory applications for early hearing.

5. The petitioners are set at liberty to file interlocutory applications for stay, if so desired, which shall be effected within 'ten days' from the date of receipt of a copy of the judgment. On filing the applications as above, the second respondent shall consider the same and appropriate orders shall be passed in accordance with law at the earliest, at any rate, within 'three weeks' thereafter. The coercive proceedings pursuant to Exts.P6 and P7 shall be kept in abeyance till such time. The petitioners shall produce a copy of the judgment along with a copy of the writ petition before the second respondent for further steps. The writ petition is disposed of. Sd/- P.R.RAMACHANDRA MENON JUDGE vpv