M/S. HOME CENTRE V. THE AGRICULTURAL INCOME TAX & COMMERCIAL TAX OFFICER

WP(C)/2067/2016

AI Insights

The case involves M/S. Home Centre, represented by its managing partner, Sri. Abdul Nazeer K, who filed a writ petition against the assessment orders passed by the Agricultural Income Tax & Commercial Tax Officer, Mananthavady, for the years 2011-2012 and 2012-2013. The petitioner had appealed against these orders and filed stay petitions, which were not considered before the recovery steps were initiated. The court heard the arguments from both the petitioner's counsel and the Government Pleader representing the respondents and decided to halt the recovery process until the stay petitions were addressed.

• Counselvise Citation: [2016] 140 COUNSELVISE.COM (IT) 755577 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 19-01-2016
• Assessment Year: misc
• Laws Referred To: Kerala Value Added Tax Act, Revenue Recovery Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: R RANJITH
• Assessee Lawyers: N NAIR; V K SHAMUSUDHEEN
• Keywords: Assessment Order; Demand notice; Recovery Steps; Stay Petition
• Section: 7; 34

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR TUESDAY, THE 19TH DAY OF JANUARY 2016/29TH POUSHA, 1937 WP(C).No. 2067 of 2016 (G) --------------------------- PETITIONER: ------------------- M/S. HOME CENTRE, 10TH MILE, VELLAMUNDA, MANANTHAVADY, WAYANAD DISTRICT, REPRESENTED BY ITS MANAGING PARTNER, SRI.ABDUL NAZEER.K BY ADVS.SRI.N.MURALEEDHARAN NAIR SRI.V.K.SHAMUSUDHEEN RESPONDENT(S): -------------------------- 1. THE AGRICULTURAL INCOME TAX & COMMERCIAL TAX OFFICER, MANANTHAVADY - 670 645. 2. THE DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, KOZHIKODE - 673 006. 3. THE DEPUTY TAHSILDAR (RR), TALUK OFFICE, MANANTHAVADY - 670 645. BY GOVERNMENT PLEADER SRI.R.RANJITH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19-01-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: mbr/ WP(C).No. 2067 of 2016 (G) ------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS : ------------------------------------- EXT.P-1: TRUE COPY OF THE ASSESSMENT ORDER PASSED BY IST RESPONDENT FOR THE YEAR 2011 - 2012 DATED 24.8.2015. EXT.P-2: TRUE COPY OF THE ASSESSMENT ORDER PASSED BY IST RESPONDENT FOR THE YEAR 2012 - 2013 DATED 24.8.2015. EXT.P-3: TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2011 - 12 DATED 14.10.2015. EXT.P-4: TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2012 - 13 DATED 14.10.2015. EXT.P-5: TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2011 - 12 DATED 14.10.2015. EXT.P-6: TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2012 - 13 DATED 14.10.2015. EXT.P-7: TRUE COPY OF THE DEMAND NOTICE NO.D2-19075/ST/2015 UNDER SECTION 7 OF THE REVENUE RECOVERY ACT ISSUED BY 3RD RESPONDENT DATED 14.1.2016. EXT.P-8: TRUE COPY OF THE DEMAND NOTICE NO.D2-19076/ST/2015 UNDER SECTION 7 OF THE REVENUE RECOVERY ACT ISSUED BY 3RD RESPONDENT DATED 14.1.2016. EXT.P-9: TRUE COPY OF THE DEMAND NOTICE NO.D2-19075/ST/2015 UNDER SECTION 34 OF THE REVENUE RECOVERY ACT ISSUED BY 3RD RESPONDENT DATED 14.1.2016. EXT.P-10: TRUE COPY OF THE DEMAND NOTICE NO.D2-19076/ST/2015 UNDER SECTION 34 OF THE REVENUE RECOVERY ACT ISSUED BY 3RD RESPONDENT DATED 14.1.2016. RESPONDENT(S)' EXHIBITS: NIL --------------------------------------- //TRUE COPY// P.S. TO JUDGE mbr/ A.K.JAYASANKARAN NAMBIAR, J. - - - - - - - - - - - - - - - - - - - - - - - - - - W.P.(C) No.2067 of 2016 - - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 19th day of January 2016 JUDGMENT Against Exts. P1 and P2 assessment orders under the Kerala Value Added Tax Act, the petitioner has preferred Exts.P3 and P4 appeals and Exts.P5 and P6 stay petitions before the 2nd respondent. It is the case of the petitioner that even prior to considering the stay petition, recovery steps are sought to be pursued for recovery of the amounts confirmed by Exts. P1 and P2 assessment orders. 2. I have heard the learned counsel for the petitioner and also the learned Government Pleader for the respondents. 3. On a consideration of the facts and circumstances of the case as also the submissions made across the Bar, I dispose the writ petition with the following directions: i) The 2nd respondent shall consider and pass orders on Exts.P5 and P6 stay petitions within a period of one month from the date of receipt of a copy of this judgment, after hearing the petitioner. W.P.(c).No.2067 of 2016 : 2 : ii) Recovery steps for recovery of amounts confirmed against petitioner by Exts.P7 to P10 demand notices, shall be kept in abeyance till orders are passed by the 2nd respondent as directed above and communicated to the petitioner. Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE sm/ "