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2018 Supreme(Online)(KER) 29745
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
THURSDAY ,THE 25TH DAY OF OCTOBER 2018 / 3RD KARTHIKA,
1940
WP(C).No. 34687 of 2018
PETITIONER/S:
M/S. PBC INTERNATIONAL
BYE PASS JUNCTION, VENGERI, CALICUT 673010
REPRESENTED BY ITS MANAGING PARTNER
MR. SREEKUMAR . M
BY ADVS.
SMT.K.LATHA
SRI.C.RAMACHANDRAN
RESPONDENT/S:
1
THE COMMERCIAL TAX OFFICER
2 ND CIRCLE, COMMERCIAL TAX DEPARTMENT,
KOZHIKODE 673001
2
THE DEPUTY COMMISSIONER(APPEALS),
COMMERCIAL TAXES,COMMERCIAL TAX
DEPARTMENT,KOZHIKODE-673001.
3
SALES TAX OFFICER(RECOVERY),
OFFICE OF THE DEPUTY COMMISSIONER COMMERCIAL
TAXES,KOZHIKODE-673006.
OTHER PRESENT:
SRI. JAICE JACOB SC
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 25.10.2018, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
-2-
W.P.(C). No. 34687 of 2018
The petitioner, a registered dealer under the Kerala Value
Added Tax Act, 2003 ('KVAT Act') on the rolls of the 1st respondent,
questioned the Ext.P1 assessment order, before the 2nd respondent.
He filed Ext.P2 statutory appeal along with a stay petition, besides a
delay condonation petition. The delay is said to be 64 days. The
petitioner complains that before the appellate forum could consider
his interlocutory applications, the respondent authority is taking
coercive steps.
2.
This Court, after hearing the learned counsel on either
side, disposes of this writ petition holding that the 2nd respondent will
consider the interlocutory applications, including the delay
condonation petition, at the earliest and pass orders, possibly, within
one month.
The respondent authority shall defer coercive steps until the 2nd
respondent considers the interlocutory applications.
Sd/-
DAMA SESHADRI NAIDU
JUDGE
das
-3-
APPENDIX
PETITIONER'S/S EXHIBITS:
EXHIBIT P1
THE TRUE COPY OF THE ASSESSMENT ORDER
FOR THE YEAR 2013-2014 ISSUED BY THE
FIRST RESPONDENT TO THE PETITIONER.
EXHIBIT P2
THE TRUE COPY OF THE APPEAL IN FORM
NO.29 AND GROUNDS OF APPEAL FILED BY
THE PETITIONER BEFORE THE SECOND
RESPONDENT AGAINST THE P1 ASSESSMENT
ORDER FOR THE YEAR 2013-14.
EXHIBIT P3
THE TRUE COPY OF THE FORM NO.30 AND
STAY PETITION FILED BY THE PETITIONER
IN P2 APPEALS FOR THE YEAR 2013-2014.
EXHIBIT P3 A
THE TRUE COPY OF THE FORM NO.30 AND
DELAY CONDANATION PETITION FILED BY
THE PETITIONER IN P2 APPEALS FOR THE
YEAR 2013-2014.
EXHIBIT P4
THE TRUE COPY OF THE REVENUE RECOVERY
NOTICE DATED 6.4.2018 BASED ON THE P1
ASSESSMENT ORDER FOR THE YEAR 2013-14
ISSUED BY THE THIRD RESPONDENT TO THE
PETITIONER.
