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High Court of KeralaWP(C)/9077/2015disposed of

M/S.Tudor India Ltd v. The Commercial Tax Officer

2015-03-23Honourable Dr. Justice A.K.Jayasankaran Nambiar4 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR.JUSTICE A.K.JAYASANKARAN NAMBIAR MONDAY, THE 23RD DAY OF MARCH 2015/2ND CHAITHRA, 1937 WP(C).No.9077 of 2015 (H) -------------------------------------- PETITIONER:

------------------- M/S.TUDOR INDIA LTD,1ST FLOOR,SNDP HALL, UDAYA ROAD,THYKOODAM,VYTTILA,REPRESENTED BY ITS AUTHORISED SIGNATORY,SREENIVASAN T.K BY ADVS.SMT.S.K.DEVI SRI.SANTHOSH P.ABRAHAM RESPONDENTS:

------------------------ 1.

THE COMMERCIAL TAX OFFICER, DEPARTMENT OF COMMERCIAL TAXES, II CIRCLE,TRIPUNITHURA-682019.

2.

THE DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM-682015.

BY GOVT. PLEADER SMT.SOBHA ANNAMMA EAPEN.

THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23-03-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

pk

W.P(C) NO.9077/2015 APPENDIX PETITIONER'S EXHIBITS:

EXT.P1:TRUE COPY OF THE ASSESSMENT ORDER 3207049402/2009-10 DATED 3.3.2015 FOR THE YEAR 2009-10.

EXT.P2:TRUE COPY OF THE APPEAL DATED 13.3.2015. EXT.P3:TRUE COPY OF THE STAY PETITION DATED 13.3.2015. RESPONDENT'S EXHIBITS:

NIL //TRUE COPY// P.S. TO JUDGE pk

A.K.JAYASANKARAN NAMBIAR, J.

------------------------------- W.P.(C).NO.9077 OF 2015 (H) ----------------------------------- Dated this the 23rd day of March, 2015

J U D G M E N T

Against Ext.P1 assessment order, the petitioner had preferred Ext.P2 appeal together with Ext.P3 stay petition before the 2nd respondent. It is the case of the petitioner that even prior to considering the stay petition, recovery proceedings will be initiated for recovery of the amounts confirmed against the petitioner by Ext.P1 assessment order.

2. I have heard the learned counsel appearing for the petitioner and also the learned Government Pleader appearing for the respondents.

3. On a consideration of the facts and circumstances of the case as also the submissions made across the Bar, I dispose the writ petition with the following directions:

1. The 2nd respondent shall consider and pass orders on Ext.P3 stay petition within a period of two months from the date of receipt of a copy of this judgment,

W.P.(C).No.9077/2015 after hearing the petitioner.

2.Recovery steps for recovery of amounts confirmed against petitioner pursuant to Ext.P1 assessment order shall be kept in abeyance till orders are passed by the 2nd respondent as directed above and communicated to the petitioner.

A.K.JAYASANKARAN NAMBIAR JUDGE prp