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Kerala High Court
Vyshak International Hotel (P) … vs Deputy Commissioner (Appeals) on 17 December, 2010
       

  

  

 
 
  IN THE HIGH COURT OF KERALA AT ERNAKULAM

WP(C).No. 14784 of 2007(I)


1. VYSHAK INTERNATIONAL HOTEL (P) LTD.,
                      ...  Petitioner

                        Vs



1. DEPUTY COMMISSIONER (APPEALS),
                       ...       Respondent

2. DEPUTY COMMISSIONER (APPEALS),

3. COMMERCIAL TAX OFFICER,PAYYANNUR.

                For Petitioner  :SRI.G. MOHAN

                For Respondent  : No Appearance

The Hon'ble MR. Justice P.R.RAMACHANDRA MENON

 Dated :17/12/2010

 O R D E R
                    P.R. RAMACHANDRA MENON J.
                       ~~~~~~~~~~~~~~~~~~~~~~~
                       W.P (C) No. 14784 OF 2007
                       ~~~~~~~~~~~~~~~~~~~~~~~
               Dated, this the 17th day of December, 2010

                                JUDGMENT

The petitioner has approached this Court seeking for a direction to

consider and finalize the statutory appeals preferred against the

assessment orders in respect of the concerned assessment years. It was

stated that the petitioner was constrained to approach this Court because

of the coercive proceedings being pursued under the relevant provisions of

the Kerala Revenue Recovery Act, notwithstanding the pendency of the

above appeals and interlocutory applications for stay.

2. When the matter came up for consideration before this Court on

25th May, 2007, the matter was admitted and a detailed interim order was

passed, wherein some wider directions were also given including as to the

necessity to amend the Statute, particularly the Abkari Act and the Rules,

so as to incorporate necessary provisions to cancel the licence, if any

Sales tax due was there, observing that, the revenue, whether it be by way

of Sales tax or by way of Abkari arrears was equally important for the

State. The coercive proceedings were also intercepted for a period of six

weeks, on condition that, the petitioner satisfied 50 % of the entire tax

liability and 25 % of the penalty within three weeks.

W.P. (C) No. 14784 of 2007
2

3. Being aggrieved of the said interim order, the matter was taken up

in appeal by the petitioner, by filing W.A. No. 1345 of 2007, which was

disposed of as per judgment dated 11.06.2007. The Division Bench

observed that, the observations made by the learned Single Judge in the

interim order were not at all warranted for granting or refusing the prayers

sought for in the Writ Petition. The Writ Appeal was disposed of with the

following directions:

“(1) The order passed by the learned Single Judge is set aside.

(2) A direction is given to the Appellate Authority and the

Revisional Authority to consider and dispose of the appeals and

revisions for the period December, 2005 and January 2006, said

to be pending before them as early as possible, at any rate within

three months from the date of receipt of a copy of this order and

while doing so, the Appellate Authority and the Revisional

Authority shall not be influenced by any of the observations made

by the learned Single Judge. Ordered accordingly.”

4. In view of the directions given by the Division Bench as above, the

prayers sought for by the petitioner stand substantially satisfied. Nothing

further remains to be considered. In the said circumstances, no furthers

orders are required to be passed in the Writ Petition and it is closed

accordingly.

P. R. RAMACHANDRA MENON, JUDGE
kmd


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