Ebenezar Royal Park Auditorium vs. The State Tax Officer (Int) - Kerala High Court, 24 October 2019

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR THURSDAY, THE 24TH DAY OF OCTOBER 2019 / 2ND KARTHIKA, 1941 WP(C).No.28197 OF 2019(Y) PETITIONER: EBENEZAR ROYAL PARK AUDITORIUM PINEAPPLE JUNCTION, ELAMPAL P.O., PUNALUR, KOLLAM DISTRICT, REPRESENTED BY ITS MANAGER, K.SAJUMONE. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: 1 THE STATE TAX OFFICER (INT) SQUAD NO.IV, STATE GOODS AND SERVICES TAX DEPARTMENT, KOLLAM AT PUNALUR-691 305. 2 THE DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES, DEPARTMENT, KOLLAM-691 001. SMT. THUSHARA JAMES; GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24.10.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.28197 OF 2019 2

JUDGMENT Against Ext.P1 series of penalty orders for the assessment year 2009- 2010, 2010-2011 and 2011-2012 under the Kerala Tax on Luxuries Act, the petitioner has preferred Ext.P2 series of appeals together with Ext.P3 series of stay petitions before the 2nd respondent. It is the case of the petitioner that even prior to considering the stay petition, recovery steps are taken by the respondents against the petitioner for recovery of the amounts confirmed by Ext.P1 series of penalty orders.

I have heard the learned counsel appearing for the petitioner and also the learned Government Pleader appearing for the respondents. On a consideration of the facts and circumstances of the case as also the submissions made across the Bar, I dispose the writ petition with the following directions:

The 2nd respondent shall consider and pass reasoned orders on Ext.P3 series of stay petitions within a period of one month from the date of receipt of a copy of this judgment, after hearing the petitioner.

Recovery steps for recovery of amounts confirmed against the petitioner by Ext.P1 series of penalty orders shall be kept in abeyance till such time as orders are passed by the 2nd respondent as directed above and communicated to the petitioner.

WP(C).No.28197 OF 2019 3

The petitioner shall produce a copy of the writ petition together with a copy of this judgment, before the 2nd respondent, for further action. A.K.JAYASANKARAN NAMBIAR JUDGE SJ

WP(C).No.28197 OF 2019 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF PENALTY ORDER ISSUED BY THE IST RESPONDENT FOR THE YEAR 2009-10 DATED 20.1.2018. EXHIBIT P1 A COPY OF PENALTY ORDER ISSUED BY THE IST RESPONDENT FOR THE YEAR 2010-11 DATED 20.1.2018. EXHIBIT P1 B COPY OF PENALTY ORDER ISSUED BY THE IST RESPONDENT FOR THE YEAR 2011-12 DATED 20.1.2018. EXHIBIT P2 COPY OF APPEAL FIELD BY THE PETITIONER BEFORE THE 2ND RESPONDENT 2009-10 DATED 25.4.2018. EXHIBIT P2 A COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT 2010-11 DATED 25.4.2018. EXHIBIT P2 B COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT 2011-12 DATED 25.4.2018. EXHIBIT P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT 2009- 10 DATED 2.4.2018. EXHIBIT P3 A COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT 2010- 11 DATED 2.4.2018. EXHIBIT P3 B COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT 2011- 12 DATED 2.4.2018.