Johnson & Johnson Limited vs The Assistant Commissioner on 22 December, 2010

       

  

  

 
 
  IN THE HIGH COURT OF KERALA AT ERNAKULAM

WP(C).No. 37971 of 2010(V)


1. JOHNSON & JOHNSON LIMITED
                      ...  Petitioner

                        Vs



1. THE ASSISTANT COMMISSIONER,
                       ...       Respondent

2. THE KVAT APPELLAT TRIBUNAL,

3. THE INSPECTING ASSISTANT COMMISSIONER

                For Petitioner  :SRI.JOSEPH JERARD SAMSON RODRIGUES

                For Respondent  : No Appearance

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

 Dated :22/12/2010

 O R D E R
                     C.K.ABDUL REHIM, J
               ---------------------------------------
                 W.P(C) No.37971 of 2010-V
               ----------------------------------------
        Dated this the 22nd day of December, 2010.

                        J U D G M E N T

Aggrieved by Ext.P1 order of assessment, which is

confirmed by the first appellate authority through Ext.P2,

the petitioner had preferred Ext.P3 second appeal before

the 2nd respondent. Along with the appeal Ext.P4 stay

petition was also filed seeking stay of collection of the tax

amount in dispute. According to the petitioner, the second

appeal as well as the stay petition are pending consideration

and disposal before the 2nd respondent. Grievance of the

petitioner is that without considering pendency of the

appeal, coercive steps of recovery has now been initiated to

realise the amounts covered under Ext.P1, on issuing Ext.P5

notice under the Kerala Revenue Recovery Act. Hence the

petitioner seeks interference of this Court to restrain the

recovery steps, till the disposal of the appeals.

2. Considering pendnecy of statutory appeal before

the 2nd respondent, I am of the view that the writ petition

W.P(C) No.37971 of 2010-V 2

can be disposed of directing that authority to consider the

matter on an early basis.

3. Accordingly, the writ petition is disposed of

directing the 2nd respondent to consider and pass orders on

Ext.P4 stay petition, after affording an opportunity of

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

within a period of six weeks from the date of receipt of a

copy of this judgment.

4. Till such time orders are passed on the stay petition

as directed above, further steps of recovery pursuant to

Ext.P5 shall be kept in abeyance.

5. The petitioner will produce a copy of this

judgment before the 2nd respondent.

Sd/-

                                C.K.ABDUL REHIM
                                      JUDGE



                          //True Copy//




ab                                    P.A to Judge