MUHAMMED ALI R.V. V. THE DEPUTY COMMISSIONER (APPEALS)

WP(C)/12575/2018

AI Insights

The petitioner, Muhammed Ali R.V., challenged the appellate order under the Kerala Value Added Tax Act by filing an appeal with the Kerala Value Added Tax Appellate Tribunal. Alongside the appeal, the petitioner filed an application for a stay on the tax collection pending the decision on the appeal. The petitioner expressed concern over the delay in the Tribunal's decision regarding the stay application, which led to the initiation of tax collection proceedings. The court heard the arguments from both the petitioner's counsel and the Government Pleader and decided to intervene by directing the Tribunal to expedite its decision on the stay application.

• Counselvise Citation: [2018] 140 COUNSELVISE.COM (IT) 693504 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 13-04-2018
• Assessment Year: misc
• Laws Referred To: Kerala Value Added Tax Act, Revenue Recovery Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: THUSHARA JAMES
• Assessee Lawyers: R SUDHISH; N AZEEZ; M MANJU
• Keywords: Appeal Delay; Stay Application; Tax realization
• Section: 34

Judgement Text

" IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE P.B.SURESH KUMAR FRIDAY, THE 13TH DAY OF APRIL 2018 / 23RD CHAITHRA, 1940 WP(C).No. 12575 of 2018 PETITIONER(S) MUHAMMED ALI R.V., AGED 49 YEARS, S/O.IBRAHEEM HAJI, VISYAN HOUSE, KUNHOME, WAYANAD-670731. BY ADVS.SRI.R.SUDHISH SRI.N.ABDUL AZEEZ SMT.M.MANJU RESPONDENT(S): 1. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, 4TH CIRCLE, KOZHIKODE-673001. 2. THE ASSISTANT COMMISSIONER (APPEALS), COMMERCIAL TAXES, WAYANAD-673121. 3. THE AGRICULTURAL INCOME TAX AND COMMERCIAL TAX OFFICER, MANANTHAVADI, WAYANAD-670645. 4. THE DISTRICT COLLECTOR, WAYANAD DISTRICT, WAYANAD-673122. 5. THE DEPUTY TAHSILDAR (REVENUE RECOVERY), MANANTHAVADY, WAYANAD-670645. 6. THE VILLAGE OFFICER, THONDERNAD VILLAGE, MANANTHAVADI, WAYANAD-670645. ADDL.7. ASSISTANT SECRETARY, KERALA VALUE ADDED TAX/ AGRICULTURAL INCOME TAX AND SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, CHEROOTY ROAD, KOZHIKODE - 673 032. (ADDL.R7 IS IMPLEADED AS PER ORDER DATED 13.4.2018 IN I.A.NO.7432 OF 2018) R BY SPL.GOVERNMENT PLEADER SMT.THUSHARA JAMES. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 13-04-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 12575 of 2018 (V) APPENDIX PETITIONER(S)' EXHIBITS EXHIBIT P1 COPY OF THE APPEAL MEMORANDUM FILED BY THE PETITIONER BEFORE THE ADDITIONAL APPELLATE TRIBUNAL, KOZHIKODE DATED 24.3.2018. EXHIBIT P2 COPY OF THE AFFIDAVIT WITH PETITION FILED BY THE PETITIONER TO STAY THE COLLECTION OF TAX DATED 24.3.2018. EXHIBIT P3 COPY OF THE DEMAND NOTICE ISSUED BY THE 5TH RESPONDENT DATED 15.2.2018. EXHIBIT P4 COPY OF THE NOTICE ISSUED BY THE 5TH RESPONDENT UNDER SECTION 34 OF THE REVENUE RECOVERY ACT. EXHIBIT P5 COPY OF THE ASSESSMENT ORDER PASSED BY THE THIRD RESPONDENT DATED 28.1.2014. EXHIBIT P6 COPY OF THE ORDER OF THE SECOND RESPONDENT DATED 29.4.2017. // TRUE COPY // Sd/- PS TO JUDGE Kvs/- P.B.SURESH KUMAR, J. = = = = = = = = = = = = = W.P.(C).No.12575 of 2018 = = = = = = = = = = = = = Dated this the 13th day of April, 2018 J U D G M E N T Challenging Ext.P6 appellate order under the Kerala Value Added Tax Act, the petitioner preferred Ext.P1 appeal before the Kerala Value Added Tax Appellate Tribunal. Ext.P2 is the application for stay preferred by the petitioner in the appeal. It is stated that proceedings have already been initiated for realisation of the amounts covered by the order impugned in the appeal. The grievance of the petitioner, in the circumstances, concerns the delay on the part of the Tribunal in deciding the appeal. 2. Heard the learned counsel for the petitioner as also the learned Government Pleader. 3. In the peculiar facts of this case, the writ petition is disposed of directing the Tribunal to pass orders WPC.No.12575 of 2018 2 on the application for stay preferred by the petitioner, within six weeks from the date of receipt of a copy of this judgment. Needless to say that till orders are passed on the application for stay, further proceedings for realization of the amounts covered by the order impugned in the appeal shall be deferred by the respondents concerned. Sd/- P.B.SURESH KUMAR, JUDGE. Kvs/- // true copy // "