Romeo Sasidharan v. The Asst. Commissioner (Assessment)., Commercial Taxes

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 6TH DAY OF FEBRUARY 2015/17TH MAGHA, 1936 WP(C).No. 3776 of 2015 (V) --------------------------- PETITIONER:

------------------- ROMEO SASIDHARAN, S/O.SASIDHARAN, AGED 33 YEARS, RESIDING AT OMANA VILASOM, CHOZHIYAKODE P.O., KULATHUPUZHA, KOLLAM, PROPRIETOR, NANKACHI ENTERPRISES, CHOZHIYAKODE P.O., KULATHUPUZHA, KOLLAM.

BY ADVS.SRI.K.SIJU SRI.S.ABHILASH RESPONDENT(S):

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

1. THE ASST. COMMISSIONER (ASSESSMENT), COMMERCIAL TAXES, SPECIAL CIRCLE, KOTTARAKKARA, KOLLAM - 691 506.

2. THE SECRETARY TO THE KVAT APPELLATE TRIBUNAL, THIRUVANANTHAPURAM BENCH, SASTHAMANGALAM P.O., THIRUVANANTHAPURAM - 695 010.

BY GOVERNMENT PLEADER SRI.SUDHEESH KUMAR.S THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06-02-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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WP(C).No. 3776 of 2015 (V) ------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS:

------------------------------------- EXT.P1:

THE COPY OF RE-MODIFIED ORDER DATED 04/03/2014. EXT.P2:

THE COPY OF APPEAL MEMORANDUM IN KAVT APPEAL NO. 12/2014 SUBMITTED BY THE PETITIONER BEFORE THE KVAT APPELLATE TRIBUNAL, THIRUVANANTHAPURAM BENCH.

EXT.P2(A):

THE COPY OF APPEAL MEMORANDUM IN KAVT APPEAL NO. 13/2014 SUBMITTED BY THE PETITIONER BEFORE THE KVAT APPELLATE TRIBUNAL, THIRUVANANTHAPURAM BENCH.

EXT.P2(B):

THE COPY OF APPEAL MEMORANDUM IN KVAT APPEAL NO. 14/2014 SUBMITTED BY THE PETITIONER BEFORE THE KVAT APPELLATE TRIBUNAL, THIRUVANANTHAPURAM BENCH.

EXT.P2(C):

THE COPY OF APPEAL MEMORANDUM IN KAVT APPEAL NO. 15/2014 SUBMITTED BY THE PETTIONER BEFORE THE KAVT APPELLATE TRIBUNAL, THIRUVANANTHAPURAM BENCH.

EXT.P2(D):

THE COPY OF APPEAL MEMORANDUM IN KAVT APPEAL NO. 16/2014 SUBMITTED BY THE PETITIONER BEFORE THE KVAT APPEALLATE TRIBUNAL, THIRUVANANTHAPURAM BENCH.

EXT.P2(E):

THE COPY OF APPEAL MEMORANDUM IN KAVT APPEAL NO. 17/2014 SUBMITTED BY THE PETITIONER BEFORE THE KVAT APPELLATE TRIBUNAL, THIRUVANANTHAPURAM BENCH.

EXT.P2(F):

THE COPY OF APPEAL MEMORANDUM IN KAVT APPEAL NO. 18/2014 SUBMITTED BY THE PETITIONER BEFORE THE KVAT APPELLATE TRIBUNAL, THIRUVANANTHAPURAM BENCH.

EXT.P2(G):

THE COPY OF APPEAL MEMORANDUM IN KAVT APPEAL NO. 19/2014 SUBMITTED BY THE PETITIONER BEFORE THE KVAT APPELLATE TRIBUNAL, THIRUVANANTHAPURAM BENCH.

EXT.P3:

THE COPY OF COMMON INTERIM ORDER DATED 23/01/2014 PASSED BY THE KVAT APPELLATE TRIBUNAL, THIRUVANANTHAPURAM BENCH IN TA (VAT) NOS. 12/2014 TO 19/2014.

EXT.P4:

THE COPY OF INTERIM ORDER PASSED BY THIS HON'BLE COURT IN WPC.NO. 2530/2015 DATED 23/01/2015.

RESPONDENT(S)' EXHIBITS:

- NIL --------------------------------------- /TRUE COPY/ P.A. TO JUDGE mbr/

A.K.JAYASANKARAN NAMBIAR, J.

................................................. W.P.(C) No.3776 of 2015 (V) ............................................... Dated this the 6th day of February, 2015

JUDGMENT

The limited prayer of the petitioner in the writ petition is for a direction to the 2nd respondent/Tribunal to consider and pass orders in Ext.P2 series of appeals preferred by the petitioner before the 2nd respondent/Tribunal.

2. I have heard Smt.Seetha S., learned counsel appearing for the petitioner and Sri.Sudheesh Kumar S., learned Government Pleader appearing for the respondents.

On a consideration of the facts and circumstances and also the submissions made across the Bar, I direct the 2nd respondent/Tribunal to consider and pass orders in the Ext.P2 series of appeals, within a period of three months from the date of receipt of a copy of this judgment, after hearing the petitioner. Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE AMV/07/02/