GOPIKA AGENCIES Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) Against Ext.P1 order of assessment completed with respect to the period from 4/2009 to 2/2010, under the provisions of the the Kerala Value Added Tax Act, 2003 (KVAT Act), the petitioner preferred Ext.P2 appeal before the 2nd respondent. Ext.P3 is the stay petition filed along with the appeal. Grievance of the petitioner is that, without considering pendency of the appeal and petition for stay, recovery steps has now been initiated on issuing Ext.P4 notice under the provisions of the Kerala Revenue Recovery Act. Hence this writ petition is filed seeking direction to restrain the recovery steps till the disposal of the appeal.

(2.) The sole issue in dispute pertains to rate of tax applicable with respect to the product dealt with by the petitioner mainly "Ujala Supreme" and "Ujala Stiff". It is brought to my notice that the question is being agitated before the Honourable Apex Court as well as before this Court in different cases and the rate of tax applicable to the product has not been finally settled.

(3.) Various appeals filed by the manufacturer as well as different dealers are pending disposal in this regard. It is also noticed that in many other similar cases this Court had issued directions to the appellate authorities concerned to dispose of the matter and the recovery of amount was stayed subject to condition of payments of 1/3rd of the tax amount in dispute. Considering the facts and circumstances, I am of the opinion that identical relief can be granted in this writ petition also.