Vincent.P.G vs. The State Of Kerala - Kerala High Court, 04 September 2019

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI WEDNESDAY, THE 04TH DAY OF SEPTEMBER 2019 / 13TH BHADRA, 1941 WP(C).No.24166 OF 2019(U) PETITIONER/S: VINCENT.P.G AGED 49 YEARS S/O.GEORGE, RESIDING AT PALISSERIL HOUSE, AMAYAPRA P.O., UDUMBANNOOR, THODUPUZHA, IDUKKI DISTRICT. BY ADVS. SRI.RAJU SEBASTIAN VADAKKEKKARA SRI.S.KRISHNA KUMAR (MANGALAM) SHRI.SANTHOSH BHASKARAN NAIR SHRI.SABAD K.H. SHRI.BERTRAND BASIL RESPONDENT/S: 1 THE STATE OF KERALA REPRESENTED BY ITS SECRETARY(TAXES), GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695 001. 2 CHAIRMAN, APPELLATE TRIBUNAL, COMMERCIAL TAX DEPARTMENT, ADDITIONAL BENCH, KOTTAYAM- 686 001 3 STATE TAX OFFICER(IB), STATE GOODS AND SERVICES TAX DEPARTMENT, IDUKKI, THODUPUZHA- 685 585 4 ASSISTANT COMMISSIONER(APPEALS), COMMERCIAL TAXES, IDUKKI, KATTAPPANA-685 508 5 DEPUTY COMMISSIONER(APPEALS), STATE GOODS AND SERVICES TAX DEPARTMENT, KOTTAYAM 686 001 6 COMMERCIAL TAX OFFICER, 2ND CIRCLE, THODUPUZHA, IDUKKI DISTRICT-685 585 7 THE INTELLIGENCE OFFICER(IB), COMMERCIAL TAXES, IDUKKI, THODUPUZHA-685 585 8 DEPUTY TAHSILDAR, THODUPUZHA, THODUPUZHA TALUK, MINI CIVIL STATION, THODUPUZHA- 685 WP(C).No.24166 OF 2019(U) -2- 585, IDUKKI DISTRICT. 9 THE VILLAGE OFFICER, NEYYASSERY VILLAGE, THODUPUZHA, IDUKKI DISTRICT -685 585 GP. DR. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04.09.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.24166 OF 2019(U) -3-

JUDGMENT The petitioner filed second appeal in Ext.P7 and P7(a) aggrieved by the orders of assessment in Ext.P2 and P2(a) made under Section 25(1) of the KVAT Act and appellate orders in Ext.P5 and P5(a). The petitioner has filed the appeal with Ext.P7(17) and Ext.P7(a) (17) stay petitions. The petitioner prays for appropriate direction to the appellate authority to consider and dispose of Ext.P7(17) and Ext.P7(a)(17) expeditiously.

The case of petitioner is that either the mere filing of appeal or mere pendency of appeal does not amount to granting stay by the appellate authority. The delay in considering and disposing of Ext.P7(17) and Ext.P7(a)(17) results in the assessing officer taking steps for recovering the tax amount which is under challenge in Ext.P7 and P7(a). The assessing officer, if is successful in his effort the statutory

WP(C).No.24166 OF 2019(U) -4- appeal would become either academic or ineffective. It is further contended by the petitioner that in the manner the law provides for protecting the interest of appellant pending appeal, the order on stay petition is passed expeditiously.

Hence the writ petition.

Perused Exts.P2, P2(a), P5, P5(a), P7, P7(a), P7(17), P7(a)(17) Prima facie I am satisfied that a case is made out for issuing necessary directions to 2nd respondent to dispose of the stay petitions in Ext.P7(17), P7(a)(17). Having regard to the limited prayer and the grounds referred to above, this Court is satisfied that the writ petition can be disposed of by this order: (a) The appellate authority/2nd respondent considers and disposes of Ext.P7(17), P7(a)(17) applications as early as possible, preferably within two months from the date of receipt of copy of this judgment. (b) The respondents are directed not to take coercive steps

WP(C).No.24166 OF 2019(U) -5- or recover the amounts determined in the orders under appeal for ten weeks from today. S.V.BHATTI JUDGE JS

WP(C).No.24166 OF 2019(U) -6- APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ORDER DATED 26.12.2013 PASSED BY THE 7TH RESPONDENT. EXHIBIT P1 AOF THE ORDER DATED 26.12.2013 OF THE INTELLIGENCE OFFICER (IB) COMMERCIAL TAXES IDUKKI AT THODUPUZHA. EXHIBIT P2 13(1)/2011/12 DATED 06.06.2014 PASSED BY THE 6TH RESPONDENT COMMERCIAL TAX OFFICER, 2ND CIRCLE THODUPUZHA. EXHIBIT P2 A 13(2)/2012-13 DATED 06.06.2014 PASSED BY THE 6TH RESPONDENT COMMERCIAL TAX OFFICER, 2ND CIRCLE THODUPUZHA. EXHIBIT P3OF THE ORDER IN KVAT APPEAL NO.2377/2014 & KVAT APPEAL NO.2378/2014 DATED 25.08.2014 PASSED BY THE 5TH RESPONDENT. EXHIBIT P4OF THE RECEIPT DATED 18.09.2014 FOR RS.2,44,000/- EXHIBIT P5OF THE APPELLATE ORDER AND GROUNDS OF DECISION DATED 30.06.2017 IN KVATA 2377/2014 PASSED BY THE 4TH RESPONDENT ASSISTANT COMMISSIONER (APPEALS), COMMERCIAL TAXES IDUKKI KATTAPPANA. EXHIBIT P5 AOF THE APPELLATE ORDER AND GROUNDS OF DECISION DATED 30.06.2017 IN KVATA 2378/2014 PASSED BY THE 4TH RESPONDENT ASSISTANT COMMISSIONER (APPEALS) COMMERCIAL TAXES IDUKKI, KATTAPPANA. EXHIBIT P6OF THE MODIFIED ORDER NO.A- 597/2012-13(1)/2011-12 DATED 30.11.2017 PASSED BY THE 3RD RESPONDENT.

WP(C).No.24166 OF 2019(U) -7- EXHIBIT P6 AOF THE MODIFIED ORDER NO.A- 597/2012-13 (2)/2012-13 DATED 30.11.2017 PASSED BY THE 3RD RESPONDENT. EXHIBIT P7OF THE APPEAL PETITION NO.245/13 DATED 20.12.2017 ALONG WITH THE STAY PETITIONS. EXHIBIT P8OF THE RECOVERY NOTICE OR AAAAARS 6,22,287/- ISSUED TO THE PETITIONER BY THE DEPUTY TAHSILDAR, THODUPUZHA DATED 22.05.2019 (WITH ENGLISH TRANSLATION). EXHIBIT P8 AOF THE RECOVERY NOTICE OR AAAAARS 63,922/- ISSUED TO THE PETITIONER BY THE DEPUTY TAHSILDAR, THODUPUZHA DATED 22.05.2019 (WITH ENGLISH TRANSLATION). EXHIBIT P9OF THE INTERIM ORDER NO.A3- KVAT.R.P.NO.7/2014 DATED 30.07.2014. EXHIBIT P10OF THE RECEIPT FOR RS.2,23,930/- DATED 10.09.2014. EXHIBIT P10 AOF THE RECEIPT FOR RS.23,315/- DATED 10.09.2014. EXHIBIT P11OF THE APPELLATE ORDER AND GROUNDS OF DEICISION IN RP NO.54/2017. EXHIBIT P12OF THE NOTICE DATED 11.07.2019. EXHIBIT P12 AOF THE NOTICE DATED 10.07.2019. EXHIBIT P13OF THE ORDER DATED 19.07.2019 PASSED BY THE 3RD RESPONDENT DIRECTING THE PETITIONER TO REMIT RS.4,47,850/- BEING PENALTY FOR THE YEAR 2011-12 ALONG WITH ENGLISH TRANSLATION OF PAGE NO.4 OF THE ORDER SHOWING THE WRITTEN REQUEST OF THE PETITIONER SEEKING ONE

WP(C).No.24166 OF 2019(U) -8- TIME SETTLEMENT WRITTEN IN MALAYALAM. EXHIBIT P13 A RESPONDENT DIRECTING THE PETITIONER TO REMIT RS.46,627/- BEING PENALTY FOR THE YEAR 2012-13 ALONG WITH ENGLISH TRANSLATION OF PAGE NO.4 OF THE ORDER SHOWING THE WRITTEN REQUEST OF THE PETITIONER SEEKING ONE TIME SETTLEMENT WRITTEN IN MALAYALAM. EXHIBIT P14OF THE AMNESTY SCHEME ANNOUNCES FOR THE YEAR 2019-20 VIDE CIRCULAR NO.3/2019 DATED 01.04.2019.