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A.Praveen Kumar vs Commercial Tax Officer on 4 November, 2010

Kerala High Court
A.Praveen Kumar vs Commercial Tax Officer on 4 November, 2010
       

  

  

 
 
  IN THE HIGH COURT OF KERALA AT ERNAKULAM

WP(C).No. 33449 of 2010(E)


1. A.PRAVEEN KUMAR,
                      ...  Petitioner

                        Vs



1. COMMERCIAL TAX OFFICER,
                       ...       Respondent

2. THE DEPUTY COMMISSIONER (APPEALS),

3. THE INSPECTING ASSISTANT COMMISSIONER,

                For Petitioner  :SRI.N.P.SAMUEL

                For Respondent  : No Appearance

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

 Dated :04/11/2010

 O R D E R
                C.K. ABDUL REHIM, J
                -------------------------------
              WP(C) NO. 33449 OF 2010
              -------------------------------------
        Dated this the 4th day of November, 2010


                        JUDGMENT

Against the assessment completed for the year 2009-

10 under the provisions of Section 25 (1) of the Kerala

Value Added Tax Act, 2003 (KVAT Act) (Ext.P1 order) the

petitioner had preferred statutory appeal before the 2nd

respondent, as per Ext.P2. Ext.P3 is the stay petition

filed along with the appeal. It is submitted that the

appeal and the accompanying applications are pending

consideration and disposal before the 2nd respondent.

Grievance of the petitioner is that without considering

pendency of the appeal recovery steps was initiated on

issuing Exts.P4 and P5 notices. Hence the petitioner

seeks direction to restrain the recovery steps till the

disposal of the appeal.

2. Since statutory appeal is pending consideration

and disposal before the authority concerned, I am of the

view that the Writ Petition can be disposed of on issuing

2
WP(C) No. 33449/2010

necessary directions to that authority.

3. Therefore, the Writ Petition is disposed of

directing the 2nd respondent to consider and pass orders on

Ext.P3 stay petition, 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.

4. Till such time orders are passed by the 2nd

respondent as directed above, recovery of amounts covered

under Ext.P1, which is now initiated under Exts.P4 and P5

notices, shall be kept in abeyance.

5. The petitioner will produce a copy of this

judgment before the 2nd respondent.

C.K. ABDUL REHIM
JUDGE
dnc

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