Kerala High Court
Vpk Motors Pvt Ltd vs Deputy Commissioner, Special ... on 25 January, 2022
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
TUESDAY, THE 25TH DAY OF JANUARY 2022 / 5TH MAGHA, 1943
WP(C) NO. 2618 OF 2022
PETITIONER:
M/S.VPK MOTORS (P) LTD,
7/221 A, KOLATHARA P.O.,
CHERUVANNUR, PIN - 673 655,
REPRESENTED BY ITS GENERAL MANAGER ZUBAIR P.
BY ADVS.
M.K.HAJARA
C.RAMACHANDRAN
RESPONDENTS:
1 DEPUTY COMMISSIONER,
SPECIAL CIRCLE-1,
TAX COMPLEX, JAWAHAR NAGAR,
ERNAKULAM, KOZHIKODE - 673 006.
2 APPELLATE TRIBUNAL,
KOZHIKODE BENCH,
KOZHIKODE - 673 001.
3 SALES TAX OFFICER (RECOVERY), O/O THE DEPUTY
COMMISSIONER, COMMERCIAL TAX DEPARTMENT, KOZHIKODE -
673 006.
BY ADV.JASMIN M.M, SENIOR GOVERNMENT PLEADER
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
25.01.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 2618 OF 2022
2
BECHU KURIAN THOMAS, J.
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W.P.(C) No. 2618 of 2022
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Dated this the 25th day of January, 2022
JUDGMENT
Aggrieved by Ext.P1, Ext.P1(a) and Ext.P1(b)
assessment orders relating to assessment years 2012-13,
2013-14, 2014-15, petitioner has preferred separate appeals
before the 2nd respondent, copies of which are produced as
Ext.P2, Ext.P2(a) and Ext.P2(b) respectively. Petitions for stay
of proceedings pursuant to the assessment orders have also
been filed as Ext.P3, Ext.P3(a) and Ext.P3(b). Petitioner
apprehends coercive proceedings to be effected even before
the petitions for stay are considered. Hence this writ petition.
2. Having considered the submissions of the counsel for
the petitioner as well as the respondents, I am of the opinion
that this writ petition itself can be disposed of with a direction.
3. Accordingly, there will be a direction to the 2 nd
respondent to consider and pass orders on Ext.P3, Ext.P3(a)
and Ext.P3(b) stay petitions, within a period of three months
from the date of receipt of a copy of this judgment. Till such a
WP(C) NO. 2618 OF 2022
decision is taken, all coercive proceedings pursuant to Ext.P4,
Ext.P4(a) and Ext.P4(b) revenue recovery proceedings against
the petitioner shall be kept in abeyance.
The writ petition is disposed of as above.
Sd/-
BECHU KURIAN THOMAS
JUDGE
DM
WP(C) NO. 2618 OF 2022
APPENDIX OF WP(C) 2618/2022
PETITIONER EXHIBITS
EXHIBIT P1 A TRUE COPY OF THE PROCEEDINGS OF
ASSESSMENT PASSED U/S 25(1) OF THE
KVAT ACT FO 2012-13 DATED
03.12.2020.
EXHIBIT P1(A) A TRUE COPY OF THE PROCEEDINGS OF
ASSESSMENT PASSED U/S 25(1) OF THE
KVAT ACT FOR 2013-14 DATED
30.11.2020.
EXHIBIT P1(B) A TRUE COPY OF THE PROCEEDINGS OF
ASSESSMENT PASSED U/S 25(1) OF THE
KVAT ACT FOR 2014-15 DATED
03.12.2020.
EXHIBIT P2 A TRUE COPY OF THE APPEAL IN FORM
NO.31 AGAINST EXT.P1 PROCEEDINGS.
EXHIBIT P2(A) A TRUE COPY OF THE APPEAL IN FORM
NO.31 AGAINST EXT.P1(A) PROCEEDINGS.
EXHIBIT P2(B) A TRUE COPY OF THE APPEAL IN FORM
NO.31 AGAINST EXT.P1(B)
PROCEEDINGS..
EXHIBIT P3 A TRUE COPY OF THE STAY PETITION
FILED ALONG WITH P2 APPEAL DATED
19.11.2021.
EXHIBIT P3(A) A TRUE COPY OF THE STAY PETITION
FILED ALONG WITH P2(A) APPEAL DATED
19.11.2021.
EXHIBIT P3(B) A TRUE COPY OF THE STAY PETITION
FILED ALONG WITH P2(B) APPEAL DATED
19.11.2021.
EXHIBIT P4 A TRUE COPY OF THE REVENUE RECOVERY
NOTICE ISSUED FOR 2012-13 DATED
02.02.2021.
EXHIBIT P4(A) A TRUE COPY OF THE REVENUE RECOVERY
NOTICE ISSUED FOR 2013-14 DATED
WP(C) NO. 2618 OF 2022
02.02.2021.
EXHIBIT P4(B) A TRUE COPY OF THE REVENUE RECOVERY
NOTICE ISSUED FOR 2014-15 DATED
02.02.2021.
RESPONDENTS EXHIBITS : NIL
//TRUE COPY//
PA TO JUDGE
