Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR. JUSTICE P.B.SURESH KUMAR
FRIDAY, THE 16TH DAY OF FEBRUARY 2018 / 27TH MAGHA, 1939
WP(C).No. 5211 of 2018
PETITIONER(S)
KOVILPATTI LAKSHMI ROLLER FLOUR MILLS LTD.
75/8, BENARES CAPE ROAD, GANGAIKONDAN,
TIRUNELVELI 627352,
REPRESENTED BY ITS AGM ACCOUNTS,
S. MEGALINGAM.
BY ADVS.SRI.V.ABRAHAM MARKOS
SRI.ABRAHAM JOSEPH MARKOS
SRI.ISAAC THOMAS
SRI.HARAN THOMAS GEORGE
SRI.P.G.CHANDAPILLAI ABRAHAM
RESPONDENT(S):
1. THE ASSISTANT COMMISSIONER (ASSESSMENT)
COMMERCIAL TAXES, SPECIAL CIRCLE,
KOTTARAKARA 691506.
2. KERALA VALUE ADDED TAX APPELLATE TRIBUNAL
JAWAHAR NAGAR, SASTHAMANGALAM,
THIRUVANANTHAPURAM-695010.
3. THE INSPECTING ASSISTANT COMMISSIONER
DEPARTMENT OF COMMERCIAL TAXES,
KOTTARAKARA 691 508.
R BY SR.GOVERNMENT PLEADER, SRI.V.K.SHAMSUDHEEN
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16-02-2018,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 5211 of 2018 (B)
APPENDIX
PETITIONER(S)' EXHIBITS
EXHIBIT P1A TRUE COPY OF ORDER DATED 30-03-2017 PASSED BY
THE 1ST RESPONDENT FOR THE MONTH OF JULY 2016.
EXHIBIT P1B TRUE COPY OF ORDER DATED 30-03-2017 PASSED BY
THE 1ST RESPONDENT FOR THE MONTH OF AUGUST
2016.
EXHIBIT P1C TRUE COPY OF ORDER DATED 30-03-2017 PASSED BY
THE 1ST RESPONDENT FOR THE MONTH OF SEPTEMBER
2016.
EXHIBIT P1D TRUE COPY OF ORDER DATED 30-03-2017 PASSED BY
THE 1ST RESPONDENT FOR THE MONTH OF OCTOBER
2016.
EXHIBIT P1E TRUE COPY OF ORDER DATED 30-03-2017 PASSED BY
THE 1ST RESPONDENT FOR THE MONTH OF NOVEMBER
2016.
EXHIBIT P1F TRUE COPY OF ORDER DATED 30-03-2017 PASSED BY
THE 1ST RESPONDENT FOR THE MONTH OF DECEMBER
2016.
EXHIBIT P2A TRUE COPY OF ACKNOWLEDGMENT OF PAYMENT OF
20% OF DISPUTED TAX FOR THE MONTH OF JULY 2016.
EXHIBIT P2B TRUE COPY OF ACKNOWLEDGMENT OF PAYMENT OF
20% OF DISPUTED TAX FOR THE MONTH OF AUGUST
2016.
EXHIBIT P2C TRUE COPY OF ACKNOWLEDGMENT OF PAYMENT OF
20% OF DISPUTED TAX FOR THE MONTH OF SEPTEMBER
2016.
EXHIBIT P2D TRUE COPY OF ACKNOWLEDGMENT OF PAYMENT OF
20% OF DISPUTED TAX FOR THE MONTH OF OCTOBER
2016.
EXHIBIT P2E TRUE COPY OF ACKNOWLEDGMENT OF PAYMENT OF
20% OF DISPUTED TAX FOR THE MONTH OF NOVEMBER
2016.
EXHIBIT P2F TRUE COPY OF ACKNOWLEDGMENT OF PAYMENT OF
20% OF DISPUTED TAX FOR THE MONTH OF DECEMBER
2016.
EXHIBIT P3 TRUE COPY OF APPELLATE ORDER DATED 30-11-2017 OF
THE DEPUTY COMMISSIONER (APPEALS) 1, STATE GST
DEPARTMENT, KOLLAM.
EXHIBIT P4A TRUE COPY OF APPEAL MEMORANDUM IN FORM 31
DATED 17-01-2018 FILED BY THE PETITIONER BEFORE
THE 2ND RESPONDENT FOR ASSESSMENT
YEAR 2016-17 (JULY 2016)
WP(C).No. 5211 of 2018 (B)
:2:
EXHIBIT P4B TRUE COPY OF APPEAL MEMORANDUM IN FORM 31
DATED 17-01-2018 FILED BY THE PETITIONER BEFORE
THE 2ND RESPONDENT FOR ASSESSMENT YEAR 2016-17
(AUGUST 2016)
EXHIBIT P4C TRUE COPY OF APPEAL MEMORANDUM IN FORM 31
DATED 17-01-2018 FILED BY THE PETITIONER BEFORE
THE 2ND RESPONDENT FOR ASSESSMENT YEAR 2016-17
(SEPTEMBER 2016)
EXHIBIT P4D TRUE COPY OF APPEAL MEMORANDUM IN FORM 31
DATED 17-01-2018 FILED BY THE PETITIONER BEFORE
THE 2ND RESPONDENT FOR ASSESSMENT YEAR 2016-17
(OCTOBER 2016)
EXHIBIT P4E TRUE COPY OF APPEAL MEMORANDUM IN FORM 31
DATED 17-01-2018 FILED BY THE PETITIONER BEFORE
THE 2ND RESPONDENT FOR ASSESSMENT YEAR 2016-17
(NOVEMBER 2016)
EXHIBIT P4F TRUE COPY OF APPEAL MEMORANDUM IN FORM 31
DATED 17-01-2018 FILED BY THE PETITIONER BEFORE
THE 2ND RESPONDENT FOR ASSESSMENT YEAR 2016-17
(DECEMBER 2016)
EXHIBIT P5A TRUE COPY OF STAY PETITION DATED 17-01-2018 FILED
BY THE PETITIONER BEFORE THE 2ND RESPONDENT
FOR ASSESSMENT YEAR 2016-17 (JULY 2016)
EXHIBIT P5B TRUE COPY OF STAY PETITION DATED 17-01-2018 FILED
BY THE PETITIONER BEFORE THE 2ND RESPONDENT
FOR ASSESSMENT YEAR 2016-17 (AUGUST 2016)
EXHIBIT P5C TRUE COPY OF STAY PETITION DATED 17-01-2018 FILED
BY THE PETITIONER BEFORE THE 2ND RESPONDENT
FOR ASSESSMENT YEAR 2016-17 (SEPTEMBER 2016)
EXHIBIT P5D TRUE COPY OF STAY PETITION DATED 17-01-2018 FILED
BY THE PETITIONER BEFORE THE 2ND RESPONDENT
FOR ASSESSMENT YEAR 2016-17 (OCTOBER 2016)
EXHIBIT P5E TRUE COPY OF STAY PETITION DATED 17-01-2018 FILED
BY THE PETITIONER BEFORE THE 2ND RESPONDENT
FOR ASSESSMENT YEAR 2016-17 (NOVEMBER 2016)
EXHIBIT P5F TRUE COPY OF STAY PETITION DATED 17-01-2018 FILED
BY THE PETITIONER BEFORE THE 2ND RESPONDENT
FOR ASSESSMENT YEAR 2016-17 (DECEMBER 2016)
RESPONDENT'S EXHIBITS
:
NIL
//TRUE COPY//
SD/-
P.A. TO JUDGE
SKS
P.B.SURESH KUMAR, J.
==================
W.P.(C).No. 5211 of 2018
------------------------------------------------
Dated this the 16th day of February, 2018
J U D G M E N T
Challenging Ext.P3 appellate order under the Kerala Value Added Tax Act, the petitioner preferred Ext.P4 series appeals before the Kerala Value Added Tax Appellate Tribunal. Ext.P5 series are the applications for stay preferred by the petitioner in the appeals. It is stated that proceedings have already been initiated for realisation of the amounts covered by the orders impugned in the appeals. The grievance of the petitioner, in the circumstances, concerns the delay on the part of the Tribunal in deciding the appeals.
2.Heard the learned counsel for the petitioner as also the learned Government Pleader.
W.P.(c).No.5211/2018 : 2 :
3.In the peculiar facts of this case, the writ petition is disposed of directing that if the petitioner produces materials indicating remittance of 30% of the disputed tax within two weeks from the date of receipt of a copy of the judgment, the Tribunal shall dispose of the appeal itself, within three months thereafter. If the petitioner does not produce materials indicating remittance of 30% of the disputed tax, the Tribunal shall pass orders on the application for stay, within six weeks from the date of receipt of a copy of the judgment. Needless to say that till orders are passed on the application for stay or the appeal, as the case may be, further proceedings for realization of the amounts covered by the order impugned in the appeal shall be deferred by the respondents concerned. P.B.SURESH KUMAR
JUDGE SKS
