Rasheed C.A vs The Dy Commissioner Of Appeals on 23 September, 2009

       

  

  

 
 
  IN THE HIGH COURT OF KERALA AT ERNAKULAM

WP(C).No. 26540 of 2009(J)


1. RASHEED C.A.
                      ...  Petitioner

                        Vs



1. THE DY COMMISSIONER OF APPEALS
                       ...       Respondent

2. THE COMMERCIAL TAX OFFICER

3. THE INTELLIGENCE OFFICER

4. THE DEPUTY TAHSILDAR (RR)

                For Petitioner  :SRI.A.KUMAR

                For Respondent  : No Appearance

The Hon'ble MR. Justice S.SIRI JAGAN

 Dated :23/09/2009

 O R D E R
                             S.SIRI JAGAN, J.
                      ==================
                        W.P(C).No.26540 of 2009
                      ==================
              Dated this the 23rd day of September, 2009
                             J U D G M E N T

The petitioner is the owner of a vehicle which was detained on

allegations of violation of the provisions of the Kerala Value Added Tax

Act and Rules. Penalty has been imposed on the petitioner pursuant to

the same. Subsequently, on the basis of the penalty order, the

petitioner has been assessed to tax also by best judgment. Against

that assessment, the petitioner has filed Ext.P7 appeal along with

Ext.P8 stay application. The petitioner submits that the appellate

authority has not passed any orders on the stay petition and at the

same time, the assessing authority is taking coercive steps to recover

the disputed amount of tax. The petitioner, therefore, challenges the

proceedings for recovery of the disputed tax.

2. I have heard the learned Government Pleader also.

3. I am of opinion that when stay petitions are filed before

the appellate authority, the appellate authority has a duty to consider

and pass orders on the stay petitions expeditiously. It would be unjust

to enforce recovery of disputed tax in the meanwhile. Accordingly, this

writ petition is disposed of with the following directions:

The 1st respondent shall consider and pass orders on Ext.P8 stay

application submitted by the petitioner as expeditiously as possible. Till

orders are passed on the stay application, coercive proceedings for

recovery of the disputed tax shall be kept in abeyance.

Sd/-

sdk+                                               S.SIRI JAGAN, JUDGE
          ///True copy///




                               P.A. to Judge

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