M/S. BANIYAS GRANITE INDUSTRIES V. THE COMMERCIAL TAX OFFICER

WP(C)/28586/2016

AI Insights

The case involves M/s. Baniyas Granite Industries, represented by its managing partner K.C. Kammukutty, who filed a writ petition against the Commercial Tax Officer, the Assistant Commissioner (Appeals), and the Inspecting Assistant Commissioner. The petitioner challenged the recovery actions initiated by the respondents during the pendency of appeals and stay petitions filed against the assessment orders for the years 2009-10 and 2010-11. The High Court of Kerala at Ernakulam, presided by Justice A.M. Shaffique, decided not to delve into the merits of the case but focused on the procedural aspect, ensuring that the stay petitions are considered promptly and the recovery actions are temporarily halted.

• Counselvise Citation: [2016] 140 COUNSELVISE.COM (IT) 742694 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 29-08-2016
• Assessment Year: misc
• Laws Referred To: Revenue Recovery Act, KVAT
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: C P PRADEEP
• Assessee Lawyers: N NAIR; V K SHAMUSUDHEEN; K HYMAVATHY; ARJUN RAJ
• Keywords: Appeal; Commercial tax; Recovery; Stay Petition
• Section: 7

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE A.M.SHAFFIQUE MONDAY, THE 29TH DAY OF AUGUST 2016/7TH BHADRA, 1938 WP(C).No. 28586 of 2016 (W) ---------------------------- PETITIONER : --------------------- M/S. BANIYAS GRANITE INDUSTRIES THANIYAPPAN KUNNU, KADAMPUZHA, MALAPPURAM DIST. REP. BY ITS MANAGING PARTNER, K.C. KAMMUKUTTY BY ADVS.SRI.N.MURALEEDHARAN NAIR SRI.V.K.SHAMUSUDHEEN SMT.K.HYMAVA THY SRI.ARJUN S.RAJ RESPONDENTS : ------------------------ 1. THE COMMERCIAL TAX OFFICER AGRICULTURAL INCOME TAX & COMMERCIAL TAX OFFICE, KOTTAKKAL- 676 503 2. THE ASSISTANT COMMISSIONER (APPEALS) DEPT. OF COMMERCIAL TAXES, PALAKKAD- 678 001 3. INSPECTING ASSISTANT COMMISSIONER DEPT. OF COMMERCIAL TAXES, MALAPPURAM AT MANJERI- 676 121 R BY SR.GOVERNMENT PLEADER SRI.C.P.PRADEEP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29-08-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 28586 of 2016 (W) ---------------------------- APPENDIX PETITIONER(S)' EXHIBITS -------------------------------------- EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER PASSED BY 1ST RESPONDENT FOR THE YEAR 2009-10 DATED 17-02-2015 EXHIBIT P2 TRUE COPY OF THE ASSESSMENT ORDER PASSED BY 1ST RESPONDENT FOR THE YEAR 2010-11 DATED 18-02-2015 EXHIBIT P3 TRUE COPY OF THE APPEAL FILED BYHE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2009-10 DATED 08-03-2016 EXHIBIT P4 TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2010-11 DATED 08-03-2016 EXHIBIT P5 TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2009-10 DATED 08-03-2016 EXHIBIT P6 TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2010-11 DATED 08-03-2016 EXHIBIT P7 TRUE COPY OF THE REVISIONAL ORDER IN KVAT R.P NO.168/2016 DATED 30-03-2016 EXHIBIT P8 TRUE COPY OF THE REVISIONAL ORDER IN KVAT R.P NO.168/2016 DATED 30-03-2016 EXHIBIT P9 TRUE COPY OF THE DEMAND NOTICE UNDER SECTION 7 OF THE REVENUE RECOERY ACT ISSUED BY 3RD RESPONDENT FOR THE YEAR 2009-10 DATED 04-07-2016 EXHIBIT P10 TRUE COPY OF THE DEMAND NOTICE UNDER SECTION 7 OF THE REVENUE RECOVERY ACT ISSUED BY 3RD RESPONDENT FOR THE YEAR 2010-11 DATED 04-07-2016 RESPONDENT(S)' EXHIBITS : NIL -------------------------------------- /TRUE COPY/ P.A TO JUDGE AV A.M.SHAFFIQUE, J. ------------------------------------ W.P.(C).No.28586 of 2016 ----------------------------------- Dated this the 29th day of August, 2016 J U D G M E N T Petitioner has filed Exts.P3 and P4 appeals before the 2nd respondent and along with the appeals, petitioner has also filed Exts.P5 and P6 applications for stay. It is submitted that during the pendency of the appeals, steps are being taken by the respondent authorities for recovering the amount in terms of Exts.P9 and P10. 2. Having regard to the fact that appeals are pending before the competent authority, I do not think it necessary to consider the matter on merits. Suffice to say that the appellate authority has to consider the stay petitions on merits within a specified time and in the meantime, the recovery can be kept in abeyance. Accordingly, this writ petition is disposed of as under: (i) The 2nd respondent shall consider the stay petitions filed along with the appeals within a period of one month from the date of receipt of a copy of the judgment. (ii) In the meantime, the demand made in terms of Exts.P9 and P10 shall be kept in abeyance. Sd/- A.M.SHAFFIQUE, JUDGE. AV "