M/S. Minar Aspat Private Ltd vs Intelligence Officer on 8 October, 2009

       

  

  

 
 
  IN THE HIGH COURT OF KERALA AT ERNAKULAM

WP(C).No. 28264 of 2009(C)


1. M/S. MINAR ASPAT PRIVATE LTD.
                      ...  Petitioner

                        Vs



1. INTELLIGENCE OFFICER, SQUAD NO.III
                       ...       Respondent

2. DEPUTY COMMISSIONER (APPEALS)

3. SALES TAX OFFICER (RECOVERY)

                For Petitioner  :SRI.HARISANKAR V. MENON

                For Respondent  : No Appearance

The Hon'ble MR. Justice C.K.ABDUL REHIM

 Dated :08/10/2009

 O R D E R
                     C.K.ABDUL REHIM, J.

                    ------------------------------
                  W.P.(C).No.28264 OF 2009
                    ------------------------------

             Dated this the 8th day of October, 2009


                        J U D G M E N T

———————-

1. Against Ext.P1 order imposing penalty under Section

67 of the Kerala Value Added Tax Act, 2003, petitioner had filed

Ext.P2 appeal before the 2nd respondent. Along with the appeal

the petitioner had also filed stay petition as evidenced by Ext.P3.

Further, the petitioner had also filed Ext.P4 application seeking

early hearing of the appeal. It is submitted that Ext.P2 appeal as

well as the interim applications are pending consideration and

disposal before the 2nd respondent. Complaint of the petitioner

is that without taking into consideration of pendency of the

appeal, steps for realisation of the amounts covered under the

order of penalty is now being initiated pursuant to issuance of

Ext.P5 notice. Hence the petitioner is seeking directions for an

early disposal of the appeal and to keep in abeyance recovery

steps till then.

2. Having considered facts and circumstances of the

case, I am of the opinion that the writ petition can be disposed of

directing the 2nd respondent to have an early disposal of the

appeal as well as stay petition.

W.P.(C).28264/09-C 2

3. The 2nd respondent is directed to take up Ext.P3 stay

petition and to dispose of the same after affording an opportunity

of hearing to the petitioner as early as possible, at any rate

within a period of one month from the date of receipt of a copy of

this judgment. The respondents are directed to keep in

abeyance all further steps for realisation of the amount covered

under Ext.P1 till orders are passed on Ext.P3 stay petition as

directed above. The 2nd respondent is also directed to take

earnest efforts to dispose of Ext.P2 appeal as early as possible.

C.K.ABDUL REHIM, JUDGE.

okb