T.M. Firoze, Proprietor, T.M. Poultry Farm V. The Assistant Commissioner (KVAT), KVAT Special Circle, Commercial Taxes, Kasargod and The Deputy Commissioner (Appeals), Commercial Taxes Department and The Assistant Secretary, Kerala Value Added Tax/Agrl. Income Tax and Sales Tax Appellate Tribunal, Additional Bench, Kozhikode and The Tahsildar (Revenue Recovery), Kasargod

WP(C)/29310/2016

AI Insights

The case involves T.M. Firoze, the proprietor of T.M. Poultry Farm, who filed a writ petition against the Assistant Commissioner (KVAT) and other officials concerning revenue recovery notices issued for the assessment years 2010-11 and 2011-12. The petitioner had previously filed appeals and stay petitions regarding these assessments, which were pending before the appellate authority. The main legal issue was whether the recovery actions should be stayed pending the decision on the appeals. The court did not delve into the merits of the case but focused on the procedural aspect of ensuring that the appellate authority addresses the stay petitions in a timely manner.

• Counselvise Citation: [2016] 140 COUNSELVISE.COM (IT) 799103 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 02-09-2016
• Assessment Year: misc
• Other Referred Cases: W.P.C No. 9415/2012
• Laws Referred To: Kerala Value Added Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: P K SHAMSUDEEN
• Assessee Lawyers: T M SREEDHARAN; V P NARAYANAN; VANDANA MENON; DIVYA RAVINDRAN; ABRAHAM THARAKAN
• Keywords: Appellate Authority; KVAT; Revenue recovery; Stay Petition
• Section: 32130228644

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE A.M.SHAFFIQUE FRIDAY, THE 2ND DAY OF SEPTEMBER 2016/11TH BHADRA, 1938 WP(C).No. 29310 of 2016 (K) ---------------------------- PETITIONER(S): ------------- T.M.FIROZE, PROPRIETOR, M/S T.M. POULTRY FARM, SEETHAMGOLI, KASARGOD AND SALES DEPOT AT NESMITH COMPLEX, MARKET ROAD, KASARGOD. BY ADVS.SRI.T.M.SREEDHARAN (SR.) SRI.V.P.NARAYANAN SMT.VANDANA MENON SMT.DIVYA RAVINDRAN SRI.ABRAHAM VARGHESE THARAKAN RESPONDENT(S): -------------- 1. THE ASSISTANT COMMISSIONER (KVAT), KVAT SPECIAL CIRCLE, COMMERCIAL TAXES, KASARAGOD- 671 121. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES DEPARTMENT NIRMAL ARCADE, ERANHIPALAM P.O., KOZHIKODE- 673 006. 3. THE ASSISTANT SECRETARY, KERALA VALUE ADDED TAX/AGRL. INCOME TAX AND SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, CHEROOTY, ROAD, KOZHIKODE- 673 032. 4. THE TAHSILDAR (REVENUE RECOVERY), KASARGOD, PIN- 671121. BY GOVERNMENT PLEADER SRI.P.K.SHAMSUDEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02-09-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: PJ WP(C).No. 29310 of 2016 (K) ---------------------------- APPENDIX PETITIONER(S)' EXHIBITS ----------------------- EXT. P1 TRUE COPY OF THE ASST. ORDER NO. 32130228644/2010- 11 DATED 16.10.2015 FOR THE ASST. YEAR 2010-11 PASSED BY THE FIRST RESPONDENT ALONG WITH DEMAND NOTICE. EXT. P2 TRUE COPY OF THE ASST. ORDER NO. 32130228644/2011- 12 DATED 16.10.2015 FOR THE ASST. YEAR 2011-12 PASSED BY THE FIRST RESPONDENT ALONG WITH DEMAND NOTICE. EXT. P3 TRUE COPY OF THE COMMON APPELLATE ORDER PASSED BY THE SECOND RESPONDENT VIDE ORDER IN VATA NOS. 1934 AND 1935/2015 DATED 30.5.2016 FOR 2010-11 AND 2011- 12 RESPECTIVELY. EXT. P4 TRUE COPY OF THE RECTIFICATION ORDER DATED 20.5.2016 FOR 2010-11 PASSED BY THE 1ST RESPONDENT. EXT. P5 TRUE COPY OF THE RECTIFICATION ORDER DATED 20.5.2016 FOR 2011-12 PASSED BY THE 1ST RESPONDENT. EXT. P6 TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 22.7.2016 SUBMITTED BY THE PETITIONER BEFORE THE 3RD RESPONDENT FOR THE ASST. YEAR 2010-11. EXT. P6(A) TRUE COPY OF PETITION FOR STAY- DO- EXT. P6(B) TRUE COPY OF PETITION FOR EARLY HEARING -DO- EXT. P7 TRUE COPY OF MEMORANDUM OF APPEAL DATED 22.7.2016 SUBMITTED BY THE PETITIONER BEFORE THE 3RD RESPONDENT FOR THE ASST. YEAR 2011-12. EXT. P7(A) TRUE COPY OF PETITION FOR STAY -DO- EXT. P7(B) TRUE COPY OF PETITION FOR EARLY HEARING -DO- EXT. P8 TRUE COPY OF THE JUDGMENT DATED 10.12.2013 IN W.P.C NO. 9415/2012 OF THIS HON'BLE COURT. EXT. P9 TRUE COPY OF REVENUE RECOVERY NOTICE IN FORM 1 AND FORM 10 DATED 19.8.2016 FOR THE ASST. YEAR 2010-11 ISSUED BY THE 4TH RESPONDENT EXT. P10 TRUE COPY OF REVENUE RECOVERY NOTICE IN FORM 1 AND FORM 10 DATED 19.8.2016 FOR THE ASST. YEAR 2011-12 ISSUED BY THE 4TH RESPONDENT. EXT. P11 TRUE COPY OF HEARING NOTICE DATED 23.8.2016 ISSUED BY THE 3RD RESPONDENT. RESPONDENT(S)' EXHIBITS ----------------------- NIL. / TRUE COPY / PJ P.S. TO JUDGE A.M. SHAFFIQUE, J. =============== W.P. (C) No. 29310 of 2016 ================== Dated this, the 2nd day of September, 2016 J U D G M E N T Petitioner has filed Exts.P6 and P7 appeals before the 3rd respondent and along with the appeals, petitioner has also filed applications for stay as Exts.P6(a) and P7(a). 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 revenue recovery notices. 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 3rd 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. W.P(C) No.29310/16 -:2:- (ii) In the meantime, the demand made in terms of Exts.P9 and P10 shall be kept in abeyance. Sd/- A.M. SHAFFIQUE, JUDGE Rp2/09/2016 //True Copy// P.S to Judge "