{"id":266972,"date":"2009-09-23T00:00:00","date_gmt":"2009-09-22T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/rasheed-c-a-vs-the-dy-commissioner-of-appeals-on-23-september-2009"},"modified":"2014-06-13T12:45:57","modified_gmt":"2014-06-13T07:15:57","slug":"rasheed-c-a-vs-the-dy-commissioner-of-appeals-on-23-september-2009","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/rasheed-c-a-vs-the-dy-commissioner-of-appeals-on-23-september-2009","title":{"rendered":"Rasheed C.A vs The Dy Commissioner Of Appeals on 23 September, 2009"},"content":{"rendered":"<div class=\"docsource_main\">Kerala High Court<\/div>\n<div class=\"doc_title\">Rasheed C.A vs The Dy Commissioner Of Appeals on 23 September, 2009<\/div>\n<pre id=\"pre_1\">       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nWP(C).No. 26540 of 2009(J)\n\n\n1. RASHEED C.A.\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. THE DY COMMISSIONER OF APPEALS\n                       ...       Respondent\n\n2. THE COMMERCIAL TAX OFFICER\n\n3. THE INTELLIGENCE OFFICER\n\n4. THE DEPUTY TAHSILDAR (RR)\n\n                For Petitioner  :SRI.A.KUMAR\n\n                For Respondent  : No Appearance\n\nThe Hon'ble MR. Justice S.SIRI JAGAN\n\n Dated :23\/09\/2009\n\n O R D E R\n                             S.SIRI JAGAN, J.\n                      ==================\n                        W.P(C).No.26540 of 2009\n                      ==================\n              Dated this the 23rd day of September, 2009\n                             J U D G M E N T\n<\/pre>\n<p id=\"p_1\">      The petitioner is the owner of a vehicle which was detained on<\/p>\n<p>allegations of violation of the provisions of the Kerala Value Added Tax<\/p>\n<p>Act and Rules. Penalty has been imposed on the petitioner pursuant to<\/p>\n<p>the same. Subsequently, on the basis of the penalty order, the<\/p>\n<p>petitioner has been assessed to tax also by best judgment. Against<\/p>\n<p>that assessment, the petitioner has filed Ext.P7 appeal along with<\/p>\n<p>Ext.P8 stay application. The petitioner submits that the appellate<\/p>\n<p>authority has not passed any orders on the stay petition and at the<\/p>\n<p>same time, the assessing authority is taking coercive steps to recover<\/p>\n<p>the disputed amount of tax. The petitioner, therefore, challenges the<\/p>\n<p>proceedings for recovery of the disputed tax.\n<\/p>\n<p id=\"p_1\">      2.    I have heard the learned Government Pleader also.<\/p>\n<p id=\"p_2\">      3.    I am of opinion that when stay petitions are filed before<\/p>\n<p>the appellate authority, the appellate authority has a duty to consider<\/p>\n<p>and pass orders on the stay petitions expeditiously. It would be unjust<\/p>\n<p>to enforce recovery of disputed tax in the meanwhile. Accordingly, this<\/p>\n<p>writ petition is disposed of with the following directions:<\/p>\n<p id=\"p_3\">      The 1st respondent shall consider and pass orders on Ext.P8 stay<\/p>\n<p>application submitted by the petitioner as expeditiously as possible. Till<\/p>\n<p>orders are passed on the stay application, coercive proceedings for<\/p>\n<p>recovery of the disputed tax shall be kept in abeyance.<\/p>\n<p id=\"p_4\">                                                          Sd\/-\n<\/p>\n<pre id=\"pre_1\">sdk+                                               S.SIRI JAGAN, JUDGE\n          \/\/\/True copy\/\/\/\n\n\n\n\n                               P.A. to Judge\n\n<span class=\"hidden_text\" id=\"span_1\">2<\/span>\n\n<\/pre>\n","protected":false},"excerpt":{"rendered":"<p>Kerala High Court 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. &#8230; Petitioner Vs 1. THE DY COMMISSIONER OF APPEALS &#8230; Respondent 2. THE COMMERCIAL TAX OFFICER 3. THE INTELLIGENCE OFFICER 4. THE DEPUTY TAHSILDAR (RR) [&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-266972","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 v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Rasheed C.A vs The Dy Commissioner Of Appeals on 23 September, 2009 - 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\/rasheed-c-a-vs-the-dy-commissioner-of-appeals-on-23-september-2009\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Rasheed C.A vs The Dy Commissioner Of Appeals on 23 September, 2009 - Free Judgements of Supreme Court &amp; 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