Petitioner has approached this Court seeking to quash Exts. P3 order and P5 demand notice. Petitioner, who is a registered dealer under the KVAT Act and Central Sales Tax Act being a works contractor, was issued with Ext. P1 notice in respect of assessment year 2012-2013. The petitioner challenged Ext. P1 notice by filing W.P(C) No. 8691/2014. The writ petition was admitted and an interim order was passed staying all further proceedings pursuant to Exts. P2 to P4 orders and notices for demanding tax in excess of 3% with regard to the construction work awarded by the Government. The interim order was passed on 26.3.2014. On the same day, the Commercial Tax officer had issued an order completing the assessment. Apparently, it is without reference to the stay order passed that the Commercial tax Officer has passed Ext. P3 order. The petitioner had submitted Ext. P4 application for rectification of the assessment in view of the interim order passed by this Court in the writ petition referred above. In the meantime, the petitioner was faced with Ext. P5 demand notice and at this stage, he filed the present writ petition. 2. The learned Government Pleader submitted that W.P(C) No. 24736 of 2014 -: 2 :-
Ext. P3 order came to be passed without knowing about Ext. P2 interim order.
3. Having regard to the aforesaid factual situation, I am of the view that in view of the interim order passed by this Court on 26.3.2014 in W.P(C) No. 8691/2014, the authority ought not to have passed the said order, at any rate, the said order has to be kept in abeyance until further orders are passed by this Court in the above writ petition.
In the result, the writ petition is disposed of as under:
Ext. P3 order and Ext. P5 demand notice shall be kept in abeyance until further orders are passed in W.P (C) No. 8691/2014.
Tds/ Sd/-
A.M. Shaffique, Judge.