MADANAMOHANAN V. COMMERCIAL TAX OFFICER

WP(C)/18437/2017

AI Insights

The case involves a writ petition filed by Madanamohanan against the assessment order issued under the Kerala Value Added Tax Act by the Commercial Tax Officer. The petitioner challenged the recovery steps initiated by the respondents before the consideration of his stay petition. The court heard arguments from both sides and decided to halt the recovery process until the stay petition was considered and a decision was made by the 2nd respondent, the Deputy Commissioner (Appeals) Commercial Taxes, Ernakulam.

• Counselvise Citation: [2017] 140 COUNSELVISE.COM (IT) 743589 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 02-06-2017
• Assessment Year: misc
• Laws Referred To: Kerala Value Added Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: SHAMSUDHEEN
• Assessee Lawyers: K S NAIR
• Keywords: Assessment Order; Revenue recovery; Stay Petition
• Section: P8

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 2ND DAY OF JUNE 2017/12TH JYAISHTA, 1939 WP(C).No. 18437 of 2017 (D) ---------------------------- PETITIONER: ----------- MADANAMOHANAN, KARIKKAL HOUSE, MATHIRAPILLY, KOTHAMANGALAM, PIN- 686 691 BY ADV. SRI.K.S.HARIHARAN NAIR RESPONDENT(S): -------------- 1. COMMERCIAL TAX OFFICER, WORKS CONTRACT, MATTANCHERRY, PIN- 682 002 2. THE DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES, ERNAKULAM- 682 015 3. THE INSPECTING ASSISTANT COMMISSIONER, MUVATTUPUZHA, ERNAKULAM- 686 673 BY GOVERNMENT PLEADER SRI SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02-06-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.V. WP(C).No. 18437 of 2017 (D) ---------------------------- APPENDIX PETITIONER(S)' EXHIBITS ----------------------- EXHIBIT P1 COPY OF THE QUARTERLY RETURN DATED 06-08-2014 FOR THE FIRST QUARTER 2014-15 EXHIBIT P1(A) COPY OF THE QUARTERLY RETURN DATED 20-06-2015 FOR THE SECOND QUARTER 2014-15 EXHIBIT P1(B) COPY OF THE QUARTERLY RETURN DATED 24-10-2015 FOR THE THIRD QUARTER 2014-15 EXHIBIT P1(C) COPY OF THE QUARTERLY RETURN DATED 26-10-2016 FOR THE FOURTH QUARTER 2014-15 EXHIBIT P2 COPY OF THE WORK ORDER DATED 01-10-2012 EXHIBIT P3 COPIES OF THE FORMS 20H ALONG WITH THE DETAILS OF AWARDERS DEDUCTION AND PAYMENT OF TAX BEFORE THE 1ST RESPONDENT (COLLECTIVELY) EXHIBIT P4 COPY OF THE COMPOUNDING ORDER ISSUED BY THE INTELLIGENCE OFFICER DATED 24-11-2016 RECEIVED BY THE PETITIONER ON 05-01-2017 EXHIBIT P5 COPY OF THE NOTICE DATED 11-01-2017 ISSUED BY THE 1ST RESPONDENT EXHIBIT P5(A) COPY OF THE HEARING NOTICE ISSUED BY THE RESPONDENT DATED 03-02-2017 EXHIBITP6 COPY OF THE AUDIT REPORT ALONG WITH RECONCILIATION STATEMENT DATED 30-03-2017 EXHIBITP7 COPY OF THE INCOME TAX RETURN FOR THE FINANCIAL YEAR 2014-15ALOGN WITH AUDIT REPORT IN FORM 3CB AND 3CD OF THE INCOME TAX RULES DATED 30-09-2015 EXHIBIT P7(A) COPY OF THE PROFIT AND LOSS ACCOUNT AND BALANCE SHEET DATED 30-09-2015 EXHIBITP8 COPY OF THE ASSESSMENT ORDER DATED 17-02-2017 ISSUED BY THE 1ST RESPONDENT EXHIBIT P9 COPY OF THE OF THE ANNUAL RETURN PREPARED MANUALLY INCORPORATING THE RECONCILIATION STATEMENT EXHIBIT P10 COPY OF THE COVERING LETTER AND CHEQUES DATED 30-03-2017 EXHIBIT P11 COPY OF FORM 26AS 9ANNUAL TAX DEDUCTION STATEMENT AS THE INCOME TAX ACT 1961) FOR THE FINANCIAL YEAR 2014-15 EXHIBIT P12 COPY OF THE JUDGMENT DATED 09-03-2017 REPORTED DIN KHC JOURNAL -2- -2- WPC 18437 OF 2017 ----------------- EXHIBIT P13 TRUE COPY OF THE JUDGMENT DATED 11-04-2017 IN WPC 13114/2017 EXHIBIT P14 COPY OF THE APPEAL MEMORANDUM FILED BEFORE THE 2ND RESPO0NDENT DATED 15-04-2017 EXHIBIT P15 COPY OF THE EARLY HEARING PETITION DATED 15-04-2017 IN EXT. P14 APPEAL EXHIBIT P16 COPY OF HE STAY PETITION DATED 15-04-2017 IN EXT. P14 APPEAL EXHIBIT P17 COPY OF REVENUE RECOVERY NOTICE ISSUED BY THE 3RD RESPONDENT DATED 26-04-2017 RESPONDENT(S)' EXHIBITS NIL ----------------------- /TRUE COPY/ P.A.TO JUDGE K.V. A.K.JAYASANKARAN NAMBIAR, J. ............................................................. W.P.(C).No.18437 of 2017 ............................................................. Dated this the 2nd day of June, 2017 J U D G M E N T Against Ext.P8 assessment order under the Kerala Value Added Tax Act, the petitioner has preferred Ext.P14 appeal together with Ext.P16 stay petition before the 2nd respondent. Ext.P17 is the revenue recovery notice. It is the case of the petitioner that even prior to considering the stay petition, recovery steps are taken by the respondents against the petitioner for recovery of the amounts confirmed by Ext.P8 assessment order. 2. I have heard the learned counsel appearing for the petitioner and also the learned Government Pleader appearing for the respondents. 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: -2- W.P.(C).No.18437 of 2017 1. The 2nd respondent shall consider and pass orders on Ext.P16 stay petition within a period of one month from the date of receipt of a copy of this judgment, after hearing the petitioner. 2. Recovery steps pursuant to Ext.P17 revenue recovery notice for recovery of amounts confirmed against petitioner by Ext.P8 assessment order shall be kept in abeyance till orders are passed by the 2nd respondent as directed above and communicated to the petitioner. The petitioner shall produce a copy of this judgement, together with a copy of the writ petition before the 2rd respondent for further action. Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE mns/02.06.17 "