Dr.George Jacob vs The Commissioner Of Commercial … on 4 October, 2007

       

  

  

 
 
  IN THE HIGH COURT OF KERALA AT ERNAKULAM

WP(C) No. 29274 of 2007(I)


1. DR.GEORGE JACOB,PROPRIETOR,
                      ...  Petitioner

                        Vs



1. THE COMMISSIONER OF COMMERCIAL TAXES,
                       ...       Respondent

2. THE DEPUTY COMMISSIONER (APPEALS),

3. THE ASSISTANT COMMISSIONER (KVAT),

4. THE INSPECTING ASSISTANT COMMISSIONER,

                For Petitioner  :SRI.R.RAMADAS

                For Respondent  : No Appearance

The Hon'ble MR. Justice ANTONY DOMINIC

 Dated :04/10/2007

 O R D E R
                          ANTONY DOMINIC, J.
                            --------------------------
                       W.P.(C). NO. 29274 OF 2007
                              ---------------------
                   Dated this the 4thday of October, 2007

                              J U D G M E N T

In relation to the assessment year 2004-05, Exts. P1 and P2

assessment orders are issued under the KGST and CST Act respectively.

Petitioner challenged the assessment orders in Exts.P3 and P5 appeals

along with Exts.P4 and P6 stay petitions. During the pendency of the

appeals and stay petitions, revenue recovery proceedings have been

initiated against him as per Ext.P8 and hence this writ petition.

2. I have heard the learned Government Pleader also in this

matter.

3. Since the appeals and stay petitions are pending, respondents

ought to have atleast decided the stay petitions before initiating revenue

recovery steps. Hence, I dispose of the writ petition directing that the 2nd

respondent shall consider and pass orders on Exts.P4 and P6 stay

petitions, as expeditiously as possible, at any rate, within three weeks from

the date of receipt of a copy of this judgment.

In the meantime, revenue recovery proceedings pursuant to Ext.P8

will stand deferred.

ANTONY DOMINIC, JUDGE

vps