DELTA INTERNATIONAL v. THE COMMISSIONER OF COMMERCIAL TAXES
Case at a glance
Provisions considered
Judgment
P.N.RAVINDRAN, J.--------------------------------W.P.(C) No. 13172 of 2010--------------------------------Dated this the 23rd day of April, 2010.J U D G M E N TThe petitioner is an assessee on the files of the third respondent. Aggrieved by Ext.P1 assessment order dated 6.3.2010 passed by thethird respondent for the year 2007-2008, the petitioner has filed Ext.P2appeal before the second respondent. Along with Ext.P2 appeal, thepetitioner has filed Ext.P3 petition seeking stay of collection of the taxassessed as per Ext.P1. The appeal and the stay petition were presentedon 27.3.2010. Shortly thereafter, the fourth respondent, acting on theinstructions of the third respondent, issued Ext.P4 notice under Section 7of the Kerala Revenue Recovery Act, 1968 demanding payment of the taxassessed as per Ext.P1. This writ petition is filed challenging Ext.P4 andseeking a direction to the second respondent to consider Ext.P2 appealand Ext.P3 stay petition and pass orders thereon within a time limit to befixed by this Court.
The petitioner also seeks a direction to therespondents to refrain from processing with Ext.P4 till such time as ordersare passed on Ext.P2 appeal and Ext.P3 stay petition. The petitionercontends that the appellate remedy will be rendered illusory andmeaningless if pending the appeal, the tax assessed as per Ext.P1 isrecovered.2. I heard Sri. R.Ramdas, the learned counsel appearing for thepetitioner and Sri. K.P.Pradeep Kumar, the learned Government Pleader W.P.(C).No.13172/20102appearing for the respondents. The learned Government Pleadersubmitted that Ext.P3 appeal was filed only recently and that it is not ripefor hearing. He further submitted that the appellate authority will considerthe stay petition and pass orders thereon after affording the petitioner anopportunity of being heard. In the light of the said submission, I dispose of this writ petition with adirection to the second respondent to take up Ext.P3 stay petition and passorders thereon within three weeks from the date of receipt of a certifiedcopy of this judgment, after affording the petitioner a reasonableopportunity of being heard.
The second respondent shall after orders arepassed as directed above, communicate a copy thereof to the petitioner. Till orders are passed on the stay petition and communicated to thepetitioner, further proceedings pursuant to Ext.P4 for realisation of the taxassessed as per Ext.P1 shall be kept in abeyance.P.N.RAVINDRAN (Judge) vps W.P.(C).No.13172/20103 W.P.(C).No.13172/20104
Questions this judgment answers
Which statutory provisions did this judgment involve?
Kerala Revenue Recovery Act, 1968 — s. 7.
Which court decided this case, and when?
Kerala High Court, on 23 Apr 2010. The bench was P N RAVINDRAN.
Precedent status how later indexed judgments have treated this case
No known negative treatment found in the Courts & Cases corpus.
This is a result about the indexed corpus, not a finding that the judgment remains good law. Coverage may be incomplete.