High Court of KeralaWA/2595/2015dismissed

M/S.Paramount Autozone v. Commercial Tax Officer

2015-12-01Honourable Mrs. Justice Anu Sivaraman,Honourable Mr.Justice Thottathil B.Radhakrishnan2 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR.JUSTICE THOTTATHIL B.RADHAKRISHNAN & THE HONOURABLE MRS. JUSTICE ANU SIVARAMAN TUESDAY, THE 1ST DAY OF DECEMBER 2015/10TH AGRAHAYANA, 1937 WA.No. 2595 of 2015 (B) IN WP(C).33420/2015 --------------------------------------------------------------------- AGAINST THE ORDER/JUDGMENT IN WP(C) 33420/2015 of HIGH COURT OF KERALA DATED 03-11-2015 APPELLANT(S)/PETITIONER :

------------------------------------------- M/S.PARAMOUNT AUTOZONE, 16/550(9), KTV TOWER, WEST FORT ROAD, PALAKKAD, REPRESENTED BY ITS PARTNER, ASHA WILSON. BY ADVS.SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT(S)/RESPONDENTS :

--------------------------------------------------

1. COMMERCIAL TAX OFFICER, 2ND CIRCLE, PALAKKAD-678 001.

2. ASST. COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD-678 001.

3. INSPECTING ASST. COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD-678 001. R BY SMT.SOBHA ANNAMMA EAPEN, GOVERNMENT PLEADER THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 01-12-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: DG

THOTTATHIL B.RADHAKRISHNAN & ANU SIVARAMAN, JJ.

------------------------------------------------------------------ W.A.No.2595 of 2015 ------------------------------------------------------------------- Dated this the 1st day of December, 2015

J U D G M E N T

Thottathil B.Radhakrishnan, J.

We have heard the learned counsel appearing for the appellant. Through judgment impugned, the learned single Judge has held that there is no ground to interfere with Exhibits P3 and P3(a) orders issued by the Appellate Authority, while granting stay. However, the learned single Judge had taken stock of the relevant factors and had granted extended period of time to comply with the conditions imposed. We see no ground to interfere with the impugned judgment. We leave open the right, if any, of the appellant to move the learned single Judge, for further indulgence, if called for, regarding the time limit to satisfy the conditions imposed by the Tribunal. Without prejudice to that, this appeal is dismissed in limine.

Sd/- (THOTTATHIL B.RADHAKRISHNAN, JUDGE) Sd/- (ANU SIVARAMAN, JUDGE) //TRUE COPY// P.A TO JUDGE DG