High Court of KeralaWP(C)/6961/2015disposed of

C.Narayana Poduval v. Asst. Commissioner (Assessment)

2015-03-05Honourable Dr. Justice A.K.Jayasankaran Nambiar3 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR THURSDAY, THE 5TH DAY OF MARCH 2015/14TH PHALGUNA, 1936 WP(C).No. 6961 of 2015 (U) --------------------------- PETITIONER :

----------------------- C.NARAYANA PODUVAL, M/S. HARIPRIYA TRADERS, ARIYANNUR, THRISSUR DISTRICT-680 102.

BY ADVS.SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT(S):

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

1. ASST. COMMISSIONER (ASSESSMENT), COMMERCIAL TAXES, SPECIAL CIRCLE, THRISSUR-680 001.

2. THE INSPECTING ASST. COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, POOTHOLE, THRISSUR-680 001.

R1 & R2 BY GOVERNMENT PLEADER SRI.SUDHEESH KUMAR THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05-03-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

sts

WP(C).No. 6961 of 2015 (U) ----------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- EXHIBIT P1:

COPY OF STATEMENT OF TAX PAID BY THE PETITIONER, DATED NIL. EXHIBIT P2:

COPY OF ASSESSMENT ORDER PASSED BY THE FIRST RESPONDENT DATED 27.9.2010.

EXHIBIT P3:

COPY OF REPRESENTATION FILED BEFORE THE IST RESPONDENT DATED 28.2.2015.

RESPONDENT(S)' EXHIBITS:

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

A.K.JAYASANKARAN NAMBIAR, J.

................................................. W.P.(C) No.6961 of 2015 (U) ............................................... Dated this the 5th day of March, 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.P3 application filed by the petitioner for carrying out certain rectifications in the assessment order passed against him.

2. I have heard Smt.Meera V. Menon, the learned counsel for the petitioner and Sri.Sudheesh Kumar, the 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 direct the 1st respondent to consider and pass orders on Ext.P3 application preferred by the petitioner within a period of one month from the date of receipt of a copy of this judgment.

I make it clear that, recovery steps for recovery of the amounts confirmed against the petitioner by the assessment order, shall be kept in abeyance till such time as the 1st respondent passes orders, as directed above, and communicates the same to the petitioner. Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE AMV/05/03/