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HIGH COURT OF KERALA
S. SIRI JAGAN, J
P G SANKARANARAYANAN NAIR – Appellant
Versus
DEPUTY COMMISSIONER APPEALS – Respondent
WRIT PETITION (CIVIL) 18544/2011
Tax - Sales Tax - Revenue Recovery - Sections 5, 15
Fact of the Case:
The petitioner filed appeals against sales tax arrears notices and sought to stay recovery proceedings. The petitioner challenged the delay in appeal filing and filed petitions to condone it.
Finding of the Court:
The court instructed the 4th respondent to consider delay condonation applications and stay petitions and to issue appropriate orders within a month, halting recovery proceedings in the meantime.
Issues: The main issue was whether stay petitions could be considered without condoning the delay in filing appeals against sales tax notices.
Ratio Decidendi: The court emphasized that the consideration of stay applications is contingent on condoning the delay in filing appeals; thus, the delay must be addressed prior to the stay petitions.
Final Decision: Stay of recovery proceedings granted pending consideration of delay condonation and stay petitions.
J U D G M E N T
Against Exts.P1 & P2 demand notices for sales tax arrears the petitioner has filed Ext.P3 & P4 appeals along with Exts.P5 & P6 stay petitions and Ext.P7 & P8 petitions to condone the delay in filing the appeals. The petitioner is aggrieved by revenue recovery proceedings initiated by the assessing officer during the pendency of the proceedings before the appellate authority. The petitioner seeks stay of recovery proceedings during the pendency of the appeals. The learned Government Pleader opposes the prayers on the ground that without condoning the delay in filing the appeals, stay petitions cannot be considered.
Having heard both sides, this writ petition is disposed of with the following directions:
The 4th respondent shall consider Exts.P7 & P8 applications to condone delay in filing Exts.P3 & P4 appeals along with Exts.P5 & P6 stay petitions. If the 4th respondent is inclined to allow the applications to condone the delay, the 4th respondent shall pass appropriate orders on the stay petitions as well. This shall be done within a period of one month from the date of receipt of a copy of this judgment. Till orders are thus passed, coercive recovery proceedings for recovery of the tax disputed in the appeals shall be kept in abeyance.
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