High Court Kerala High Court

Vidya Krishnan vs State Of Kerala on 28 January, 2008

Kerala High Court
Vidya Krishnan vs State Of Kerala on 28 January, 2008
       

  

  

 
 
  IN THE HIGH COURT OF KERALA AT ERNAKULAM

WP(C) No. 2914 of 2008(V)


1. VIDYA KRISHNAN, JANCO CRUSHER UNIT,
                      ...  Petitioner

                        Vs



1. STATE OF KERALA, REPRESENTED BY
                       ...       Respondent

2. DEPUTY COMMISSIONER (APPEALS),

3. COMMERCIAL TAX OFFICER (AA),

4. DEPUTY TAHSILDAR (R.R), ADOOR.

                For Petitioner  :SRI.P.HARIDAS

                For Respondent  : No Appearance

The Hon'ble MR. Justice ANTONY DOMINIC

 Dated :28/01/2008

 O R D E R
                        ANTONY DOMINIC, J.
                   -------------------------------------------
                     W.P.(C) No.2914 of 2008
                  -------------------------------------------
              Dated this the 28th day of January, 2008



                              JUDGMENT

The matter arises under the KVAT Act. The assessment

was completed against the petitioner. Petitioner had filed

appeals before the 2nd respondent. During the pendency of the

appeals when recovery proceedings were initiated by Exts.P7 to

P10, petitioner approached this court by filing W.P.(C)

No.34576/07 and that writ petition was disposed of directing

disposal of the appeal. It is stated that appeal has been

disposed of and that those orders are under challenge before the

additional 5th respondent in Exts.P13 and P14 appeals. It is also

stated that along with these appeals petitioner has also filed

Ext.P13(a) and Ext.P14(a) stay petitions. Since the Tribunal has

not been notified, appeal or stay petition has not been taken up

for consideration and in the meanwhile, petitioner submits that

recovery steps in pursuance to Exts. P7 to P10 are continued. It

is in this background, the writ petition has been filed.

WPC2914/2008 2

2. It is a fact that the additional 5th respondent has not

been notified and the learned Government Pleader submitted

that the Tribunal will be notified by the middle of February 2008.

In view of this, I direct that the Tribunal on being notified under

the KVAT Act shall take up for consideration Exts.P13 and P14

appeals filed by the petitioner and this shall be done as

expeditiously as possible and at any rate within eight weeks from

the date of production of a copy of this judgment. In the

meanwhile, further proceedings pursuant to Exts. P7 to P10 will

stand deferred on condition that the petitioner remits 1/3rd

amount due within three weeks from today.

The writ petition is disposed of as above.

ANTONY DOMINIC, JUDGE
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