M/S.Symphony Hospitality Management Private Limited vs. The State Tax Officer ( Lt )
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.M.BADAR TUE AY, THE 3RD DAY OF AUGUST 2021 / 12TH SRAVANA, 1943 WP(C) NO. 15423 OF 2021 PETITIONER/S: M/S.SYMPHONY HOSPITALITY MANAGEMENT PRIVATE LIMITED MARARIKULAM NORTH, ALAPPUZHA, REPRESENTED BY LALI MATHEW, DIRECTOR. BY ADVS. HARISANKAR V. MENON MEERA V.MENON RESPONDENT/S: 1 THE STATE TAX OFFICER ( LT ) STATE GST DEPARTMENT, ALAPPUZHA 688 001. 2 THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL. ADDL. BENCH, NAGAMPADAM, KOTTAYAM 686 001, REPRESENTED BY ITS SECRETARY. SMT. THUSHARA JAMES, SR. GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03.08.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 15423 OF 2021 2 JUDGMENT
Heard both sides.
The petitioner is running a home stay. He has filed a statutory appeal (Ext.P3) before the 2nd respondent, feeling aggrieved by the assessment order for the year 2015-16 under the Kerala Tax on Luxuries Act, 1976. The statutory appeal is accompanied by stay petition at Ext.P3(a). Grievance of the petitioner is to the effect that despite pendency of the statutory appeal at Ext.P3 and stay petition at Ext.P3(a), the respondents are trying to recover the amount so determined as per the assessment order .
After hearing both parties, I am of the considered view that the writ petition can be disposed of by directing the 2nd respondent to dispose of the stay petition in a time bound manner.
In this view of the matter, the second respondent is directed to decide the stay petition at Ext.P3(a) within a period of two months from the date of communication of this judgment. The petitioner to co-operate with the respondents in expeditious disposal of the stay petition as well as appeal. Till disposal of the stay petition, the
WP(C) NO. 15423 OF 2021 3 respondents shall keep the coercive action for recovery of the amount determined, in abeyance. A.M.BADAR JUDGE ajt
WP(C) NO. 15423 OF 2021 4 APPENDIX OF WP(C) 15423/2021 PETITIONER EXHIBITS Exhibit P1 COPY OF ORDER IS ISSUED BY THE IST RESPONDENT FOR THE YEAR 2015-16 DTD. 24.12.2019. Exhibit P2 COPY OF APPELLATE ORDER ISSUED BY THE JOINT COMMISSIONER (APPEALS) III KOLLAM DTD. 16.3.2021., Exhibit P3 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 15.07.2021. Exhibit P3(a) COPY OF STAY PETITION FIELD BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 15.7.2021.
Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.