{"id":188544,"date":"2010-01-30T00:00:00","date_gmt":"2010-01-29T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/n-j-james-vs-the-inspecting-on-30-january-2010"},"modified":"2016-12-29T06:15:21","modified_gmt":"2016-12-29T00:45:21","slug":"n-j-james-vs-the-inspecting-on-30-january-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/n-j-james-vs-the-inspecting-on-30-january-2010","title":{"rendered":"N.J.James vs The Inspecting &#8230; on 30 January, 2010"},"content":{"rendered":"<div class=\"docsource_main\">Kerala High Court<\/div>\n<div class=\"doc_title\">N.J.James vs The Inspecting &#8230; on 30 January, 2010<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nWP(C).No. 3001 of 2010(A)\n\n\n1. N.J.JAMES, PROPRIETOR,\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. THE INSPECTING ASST.COMMISSIONER,\n                       ...       Respondent\n\n2. COMMERCIAL TAX OFFICER, VAIKOM,\n\n3. COMMERCIAL TAX OFFICER,\n\n4. DEPUTY COMMISSIONER APPEALS,\n\n5. SECRETARY, KVAT APPELLATE TRIBUNAL,\n\n6. STATE OF KERALA, REP.BY\n\n                For Petitioner  :SRI.C.K.SREEJITH\n\n                For Respondent  : No Appearance\n\nThe Hon'ble MR. Justice P.R.RAMACHANDRA MENON\n\n Dated :30\/01\/2010\n\n O R D E R\n                    P.R.RAMACHANDRA MENON, J\n                   ---------------------------\n                       W.P(C) No.3001 of 2010-A\n                  ----------------------------\n             Dated this the 30th day of January, 2010.\n\n                            J U D G M E N T\n<\/pre>\n<p>      Challenging Ext.P3 order imposing penalty under Section 67(1)<\/p>\n<p>of the KVAT Act passed by the second respondent, the petitioner<\/p>\n<p>filed an appeal before the fourth respondent, who considered and<\/p>\n<p>finalised the proceedings, modifying the penalty and reducing the<\/p>\n<p>same by nearly 50%, as borne by Ext.P4. The case of the petitioner<\/p>\n<p>is that the petitioner wants to challenge the order by filing second<\/p>\n<p>appeal before the Tribunal and that earnest efforts are being<\/p>\n<p>pursued in this regard. It is in the meanwhile that the respondents<\/p>\n<p>have proceeded with coercive steps and issued Ext.P6 demand<\/p>\n<p>notice under the Revenue Recovery Act, which is sought to be<\/p>\n<p>intercepted in this Writ Petition.\n<\/p>\n<p>      2.   The learned counsel for the petitioner submits that<\/p>\n<p>Ext.P4 order passed by the fourth respondent is obviously<\/p>\n<p>dtd.15.6.2009 and that the same was served on the petitioner only<\/p>\n<p>on 19.8.2009. This by itself shows that the petitioner was simply<\/p>\n<p>sleeping over the issue and this Court does not find any merits in<\/p>\n<p><span class=\"hidden_text\">W.P(C) No.3001 of 2010-A            2<\/span><\/p>\n<p>the submission now put forth by the petitioner. However taking<\/p>\n<p>note of the submission made by the petitioner that the petitioner<\/p>\n<p>wants to avail the statutory remedy by way of second appeal, also<\/p>\n<p>filing necessary applications to condone the delay and such other<\/p>\n<p>I.As for incidental reliefs further coercive steps pursuant to Ext.P6<\/p>\n<p>shall be kept in abeyance for a period of one month.<\/p>\n<p>       The Writ Petition is disposed of accordingly.<\/p>\n<p>                                          Sd\/-\n<\/p>\n<p>                                P.R.RAMACHANDRA MENON<br \/>\n                                         JUDGE<\/p>\n<p>                         \/\/True Copy\/\/<br \/>\n                                         P.A to Judge<\/p>\n<p>ab<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kerala High Court N.J.James vs The Inspecting &#8230; on 30 January, 2010 IN THE HIGH COURT OF KERALA AT ERNAKULAM WP(C).No. 3001 of 2010(A) 1. N.J.JAMES, PROPRIETOR, &#8230; Petitioner Vs 1. THE INSPECTING ASST.COMMISSIONER, &#8230; Respondent 2. COMMERCIAL TAX OFFICER, VAIKOM, 3. COMMERCIAL TAX OFFICER, 4. DEPUTY COMMISSIONER APPEALS, 5. SECRETARY, KVAT APPELLATE TRIBUNAL, 6. [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,21],"tags":[],"class_list":["post-188544","post","type-post","status-publish","format-standard","hentry","category-high-court","category-kerala-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>N.J.James vs The Inspecting ... on 30 January, 2010 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/n-j-james-vs-the-inspecting-on-30-january-2010\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"N.J.James vs The Inspecting ... on 30 January, 2010 - Free Judgements of Supreme Court &amp; 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