Thressiamma Tomy vs. Intelligence Officer - Kerala High Court, 03 March 2022

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS THURSDAY, THE 3RD DAY OF MARCH 2022 / 12TH PHALGUNA, 1943 WP(C) NO. 6964 OF 2022 PETITIONER: THRESSIAMMA TOMY, AGED 48 YEARS WIFE AND ONE OF THE LEGAL HEIRS OF LATE TOMY THOMAS, POOTHAKUZHIYIL HOUSE, BISON VALLEY P.O., IDUKKI-685565. BY ADVS. K.S.HARIHARAN NAIR RAJATH R NATH RESPONDENTS: 1 INTELLIGENCE OFFICER, COMMERCIAL TAXES, SQUAD V, IDUKKI AT RAJAKKAD, PIN- 685566. 2 THE COMMERCIAL TAX OFFICER, COMMERCIAL TAXES, PUTHEYATHU BUILDING, 2ND FLOOR, ADIMALI-685561. 3 THE ASSISTANT COMMISSIONER (APPEALS), COMMERCIAL TAXES, IDUKKI AT KATTAPANA, STATE GOODS AND SERVICES TAX DEPARTMENT, 2ND FLOOR, KATTAPPANA SOUTH P.O., IDUKKI, KATTAPPANA-685515. 4 THE SECRETARY, KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, SGST COMPLEX, NAGAMPADOM, KOTTAYAM-686001. 5 DEPUTY TAHSILDAR, UDUMBANCHOLA TALUK, UDUMBANCHOLA-685553. OTHER PRESENT: SMT.MM.JASMIN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03.03.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 6964 OF 2022 -:2:- BECHU KURIAN THOMAS, J. ----------------------------------------- W.P.(C) No. 6964 of 2022 ---------------------------------------- Dated this the 3rd day of March, 2022

JUDGMENT Aggrieved by Ext.P2 order of assessment relating to assessment year 2012-13, petitioner has preferred a second appeal before the 4th respondent, a copy of which is produced as Ext.P4. A petition for stay of proceedings pursuant to the assessment order has also been filed as Ext.P5. Petitioner apprehends coercive proceedings to be effected even before the petition for stay is considered.

Hence this writ petition.

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.

Accordingly, there will be a direction to the 4th respondent to consider and pass orders on Ext.P5 stay

WP(C) NO. 6964 OF 2022 petition, within a period of three months from the date of receipt of a copy of this judgment. Till such a decision is taken, all coercive proceedings pursuant to Ext.P6 shall be kept in abeyance. The writ petition is disposed of as above. BECHU KURIAN THOMAS JUDGE AJM

WP(C) NO. 6964 OF 2022 APPENDIX OF WP(C) 6964/2022 PETITIONER’S EXHIBITS : Exhibit P1 COPY OF PENALTY ORDER DATED 14.12.2012 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13. Exhibit P2 COPY OF ASSESSMENT ORDER DATED 27.11.2014 ISSUED BY THE 2ND RESPONDENT FOR THE YEAR 2012-13. Exhibit P3 COPY OF APPELLATE ORDER DATED 30.08.2017 ISSUED BY THE 3RD RESPONDENT FOR THE YEAR 2012-13. Exhibit P4 COPY OF THE APPEAL MEMORANDUM DATED 14.02.2022 FILED BEFORE THE 4TH RESPONDENT FOR THE YEAR 2012-13. Exhibit P5 COPY OF STAY PETITION DATED 14.02.2022 IN EXT.P4 APPEAL. Exhibit P6 COPY OF REVENUE RECOVERY NOTICE DATED 22.01.2022 ISSUED BY THE 5TH RESPONDNET. RESPONDENT’S EXHIBITS : NIL AJM //// PA TO JUDGE