High Court of KeralaWP(C)/5755/2015disposed of

Coastal Agencies v. Assistant Commissioner(Assessment)

2015-02-24Honourable Dr. Justice A.K.Jayasankaran Nambiar3 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR TUESDAY, THE 24TH DAY OF FEBRUARY 2015/5TH PHALGUNA, 1936 WP(C).No. 5755 of 2015 (T) --------------------------- PETITIONER(S):

-------------------------- COASTAL AGENCIES, P.B. NO.3532, 40/7002, KAILAS, SRINIVASA MALLAN ROAD, ERNAKULAM, KOCHI - 682 035, REPRESENTED BY ITS PROPRIETOR - SUNDARESH KAMATH. BY ADVS.SRI.S.VINOD BHAT, SRI.LEGITH T.KOTTAKKAL.

RESPONDENTS:- --------------------------

1. THE ASSISTANT COMMISSIONER (ASSESSMENT), COMMERCIAL TAXES, SPECIAL CIRCLE - I, ERNAKULAM, KOCHI - 682 015.

2. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, KOCHI - 682 030.

3. STATE OF KERALA, REPRESENTED BY ITS SECRETARY, COMMERCIAL TAXES DEPARTMENT, THIRUVANANTHAPURAM - 695 001.

BY GOVT. PLEADER SRI.SUDHEESH KUMAR.

THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24-02-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

rs.

WP(C).No. 5755 of 2015 (T) APPENDIX PETITIONER'S EXHIBITS:- EXHIBIT P1. COPY OF THE NOTICE NO.32070235072 DATED 25.07.2014 BY THE 1ST RESPONDENT.

EXHIBIT P2. COPY OF ORDER NO.32070235072/2010-11 DATED 31.10.2014 OF THE 1ST RESPONDENT.

EXHIBIT P3. COPY OF THE DEMAND NOTICE DATED 31.10.2014 OF THE 1ST RESPONDENT.

EXHIBIT P4. COPY OF THE REPLY DATED 23.12.2014 BY THE PETITIONER. EXHIBIT P5. COPY OF THE FORM C STATEMENT FOR THE YEAR 2010-2011 SUBMITTED BY THE PETITIONER.

EXHIBIT P6. COPY OF THE DEMAND NOTICE DATED 23.01.2015 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER.

RESPONDENT'S EXHIBITS:- NIL.

//TRUE COPY// P.A. TO JUDGE rs.

A.K.JAYASANKARAN NAMBIAR, J.

................................................. W.P.(C) No. 5755 of 2015 (T) ............................................... Dated this the 24th day of February, 2015

JUDGMENT

The limited prayer of the petitioner in the writ petition is for a direction to the 1st respondent to consider and pass orders on Ext.P4 rectification application, that has been filed by the petitioner for rectification of mistakes that have crept into Ext.P2 order passed against him.

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

3. On a consideration of the facts and circumstances of the case and also the submissions made across the Bar, I dispose the writ petition with a direction to the 1st respondent to consider and pass orders on Ext.P4 rectification application within a period of one month from the date of receipt of a copy of this judgment.

Recovery steps for recovery of the amounts confirmed against the petitioner by Ext.P2 order shall be kept in abeyance till such time as the 1st respondent passes orders, as directed, and communicates the same to the petitioner.

A.K.JAYASANKARAN NAMBIAR JUDGE AMV/24/02/