A. Kunju Muhammed vs. Commercial Tax Officer (L.T) - Kerala High Court, 14 February 2018

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE P.B.SURESH KUMAR WEDNESDAY, THE 14TH DAY OF FEBRUARY 2018 / 25TH MAGHA, 1939 WP(C).No. 4987 of 2018 ----------------------- PETITIONER ---------- A. KUNJU MUHAMMED, PROPRIETOR, S.B AUDITORIUM, VAZHIYAMBALAM, KARUVATTA, ALAPPUZHA, PIN 690 517. BY ADVS.S.ANIL KUMAR (TRIVANDRUM) M.RAJAGOPAL RESPONDENTS ----------- 1. COMMERCIAL TAX OFFICER (L.T) OFFICE OF THE DEPUTY COMMISSIONER, STATE GOODS AND SERVICE TAXES DEPARTMENT, ALAPPUZHA 688 001. 2. THE ASSISTANT COMMISSIONER(APPEALS), STATE GOODS AND SERVICES TAX DEPARTMENT, MELUVALLIL BUILDING, KALLUPALAM, ALAPPUZHA 688 001. 3. THE DEPUTY TAHSILDAR, KARTHIKAPPALLI TALUK, ALAPPUZHA DISTRICT 688 001. BY SENIOR GOVERNMENT PLEADER : SRI.V.K.SHAMSUDEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14-02-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 4987 of 2018 (W) APPENDIX PETITIONER'S EXHIBITS --------------------- EXHIBIT P1 COPY OF THE ASSESSMENT ORDER DATED 11-08-2017 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12 UNDER THE KERALA TAX ON LUXURIES ACT. EXHIBIT P2 COPY OF APPEAL MEMORANDUM AGAINST EXT.P1 ORDER FILED BEFORE THE 2ND RESPONDENT. EXHIBIT P3 COPY OF STAY PETITION FILED IN EXT.P2 APPEAL. EXHIBIT P4 COPY OF DEMAND NOTICE DATED 25-01-2018 ISSUED BY THE 3RD RESPONDENT UNDER THE RR ACT. RESPONDENTS' EXHIBITS : NIL --------------------- //TRUE COPY// P.A. TO JUDGE bpr P.B.SURESH KUMAR, J. ------------------------------------------------ W.P.(C.) No.4987 of 2018 ------------------------------------------------ Dated this the 14th day of February, 2018

JUDGMENT

Challenging Ext.P1 assessment order under the Kerala Tax on Luxuries Act, the petitioner preferred Ext.P2 appeal before the second respondent. Ext.P3 is the application for stay preferred by the petitioner in the appeal. It is stated that proceedings have already been initiated for realisation of the amounts covered by the order impugned in the appeal. The grievance of the petitioner, in the circumstances, concerns the delay on the part of the appellate authority in deciding the appeal.

Heard the learned counsel for the petitioner as also the learned Government Pleader. Having regard to the facts and circumstances of the case as also the orders passed by this Court in similar and identical matters, the writ petition is disposed of W.P.(C.) No.4987 of 2018 - 2- directing the appellate authority to consider and pass orders on the application for stay preferred by the petitioner in the appeal, within one month from the date of receipt of a copy of the judgment. Needless to say that till orders are passed on the application for stay, 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 bpr //// P.A. TO JUDGE