{"id":242333,"date":"2008-04-29T00:00:00","date_gmt":"2008-04-28T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/philomina-susan-joseph-vs-the-commercial-tax-officer-on-29-april-2008"},"modified":"2016-03-27T05:08:49","modified_gmt":"2016-03-26T23:38:49","slug":"philomina-susan-joseph-vs-the-commercial-tax-officer-on-29-april-2008","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/philomina-susan-joseph-vs-the-commercial-tax-officer-on-29-april-2008","title":{"rendered":"Philomina Susan Joseph vs The Commercial Tax Officer on 29 April, 2008"},"content":{"rendered":"<div class=\"docsource_main\">Kerala High Court<\/div>\n<div class=\"doc_title\">Philomina Susan Joseph vs The Commercial Tax Officer on 29 April, 2008<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nWP(C).No. 13628 of 2008(V)\n\n\n1. PHILOMINA SUSAN JOSEPH, SARAS TRADERS,\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. THE COMMERCIAL TAX OFFICER, 1ST CIRCLE,\n                       ...       Respondent\n\n2. THE COMMERCIAL TAX OFFICER (AUDIT\n\n3. THE DEPUTY COMMISSIONER (APPEALS),\n\n4. INSPECTING ASSISTANT COMMISSIONER,\n\n                For Petitioner  :SRI.R.MURALIDHARAN (AROOR)\n\n                For Respondent  : No Appearance\n\nThe Hon'ble MR. Justice S.SIRI JAGAN\n\n Dated :29\/04\/2008\n\n O R D E R\n                        S. SIRI JAGAN, J.\n                 ------------------------------------\n                   W.P.(C)No.13628 OF 2008\n               ----------------------------------------\n                 Dated this the 29th day of April, 2008\n\n                            JUDGMENT\n<\/pre>\n<p>      The petitioner is an assessee under the Kerala Value Added<\/p>\n<p>Tax Act. Against Ext.P1 assessment order for the assessment<\/p>\n<p>year 2005-06, the petitioner filed Ext.P2 appeal along with Ext.P3<\/p>\n<p>stay petition, on which no orders have been passed by the 3rd<\/p>\n<p>respondent yet.     The petitioner is now aggrieved by Ext.P4<\/p>\n<p>revenue recovery proceedings issued for coercive recovery of the<\/p>\n<p>disputed tax.\n<\/p>\n<p>      I have heard the learned Government Pleader also. I am of<\/p>\n<p>opinion that before proceeding further pursuant to Ext.P4, the<\/p>\n<p>petitioner should be given an opportunity to move the 3rd<\/p>\n<p>respondent for stay of the disputed tax.          Accordingly the writ<\/p>\n<p>petition is disposed of directing the 3rd respondent to pass orders<\/p>\n<p>on Ext.P3 stay petition as expeditiously as possible. Till disposal<\/p>\n<p>of the same coercive proceedings for recovery of the tax disputed<\/p>\n<p>in Ext.P2 appeal shall be kept in abeyance.<\/p>\n<p>                                                      Sd\/-\n<\/p>\n<p>                                            S. SIRI JAGAN, JUDGE<br \/>\nAcd<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kerala High Court Philomina Susan Joseph vs The Commercial Tax Officer on 29 April, 2008 IN THE HIGH COURT OF KERALA AT ERNAKULAM WP(C).No. 13628 of 2008(V) 1. PHILOMINA SUSAN JOSEPH, SARAS TRADERS, &#8230; Petitioner Vs 1. THE COMMERCIAL TAX OFFICER, 1ST CIRCLE, &#8230; Respondent 2. THE COMMERCIAL TAX OFFICER (AUDIT 3. THE DEPUTY COMMISSIONER [&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-242333","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 v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Philomina Susan Joseph vs The Commercial Tax Officer on 29 April, 2008 - 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\/philomina-susan-joseph-vs-the-commercial-tax-officer-on-29-april-2008\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Philomina Susan Joseph vs The Commercial Tax Officer on 29 April, 2008 - Free Judgements of Supreme Court &amp; 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