High Court Kerala High Court

K.Ganeshan vs Inspecting Assistant … on 4 June, 2008

Kerala High Court
K.Ganeshan vs Inspecting Assistant … on 4 June, 2008
       

  

  

 
 
  IN THE HIGH COURT OF KERALA AT ERNAKULAM

WP(C).No. 16587 of 2008(Y)


1. K.GANESHAN, S/O. KUNHIRAMA PODUVAL,
                      ...  Petitioner

                        Vs



1. INSPECTING ASSISTANT COMMISSIONER
                       ...       Respondent

2. THE COMMERICIAL TAXES OFFICER (AA)

3. THE DEPUTY COMMISSIONER (APPEALS)

                For Petitioner  :SRI.GRASHIOUS KURIAKOSE

                For Respondent  : No Appearance

The Hon'ble MR. Justice K.M.JOSEPH

 Dated :04/06/2008

 O R D E R
                         K. M. JOSEPH, J.
                  --------------------------------------
                   W.P.C. NO. 16587 OF 2008 Y
                   --------------------------------------
                   Dated this the 4th June, 2008

                             JUDGMENT

Petitioner has approached this Court challenging Ext.P6

which is a demand notice issued under the Revenue Recovery

Act to enforce the assessment order passed under the Kerala

Value Added Tax Act. He seeks a direction to respondents 1

and 2 not to take any steps to recover any amount as per Exts.P3

and P3(a) assessment orders pending disposal of Ext.P4 Appeal

and Ext.P5 stay petition. He also seeks a direction to the third

respondent to consider and pass orders on Ext.P4 Appeal and

Ext.P5 stay petition.

2. I heard the learned counsel for the petitioner and also

the learned Government Pleader. I am inclined to grant prayer

(c) in so far as it relates to a direction to pass orders on Ext.P5

stay petition. Accordingly, the Writ Petition is disposed of

directing the third respondent to consider and take a decision on

Ext.P5 stay petition in accordance with law, within a period of

WPC. WP(C) NO.16587/08 Y 2

three weeks from the date of receipt of a copy of this Judgment.

Till a decision is taken on Ext.P5 as aforesaid, Ext.P6 will be

kept in abeyance.

Petitioner will produce a copy of this Judgment before the

third respondent Appellate Authority as soon as it is made

available to him.

Sd/=
K. M. JOSEPH, JUDGE

kbk.

// True Copy//

PS to Judge