High Court of KeralaWP(C)/13057/2015disposed of

M/S. S.N. Rock Products v. Commercial Tax Officer

2015-04-28Honourable Mr.Justice K.Vinod Chandran3 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN TUESDAY, THE 28TH DAY OF APRIL 2015/8TH VAISAKHA, 1937 WP(C).No. 13057 of 2015 (F) --------------------------------------- PETITIONER(S):

---------------------- M/S. S.N. ROCK PRODUCTS, V/830, KOTTAPALLAM ANAMARI, MUTHALAMADA, PALAKKAD, REPRESENTED BY ITS MANAGING PARTNER, K.P.BIJU.

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

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

1. COMMERCIAL TAX OFFICER - I, DEPARTMENT OF COMMERCIAL TAXES, CHITTUR - 678 101.

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

3. INSPECTING ASST. COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, CHITTUR - 678 101. BY SENIOR GOVERNMENT PLEADER SRI.S.JAMAL THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28-04-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: msv/

WP(C).No. 13057 of 2015 (F) --------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- EXT.P-1: COPY OF ORDER ISSUED BY THE IST RESPONDENT. EXT.P-2: COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.

EXT.P-3: COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.

EXT.P-4: COPY OF NOTICE IN FORM NO.I ISSUED BY THE 3RD RESPONDENT. RESPONDENT(S)' EXHIBITS:

----------------------------------------- NIL //TRUE COPY// P.S.TO JUDGE Msv/

K.VINOD CHANDRAN, J.

- - - - - - - - - - - - - - - - - - - -- - - - - - - - - - - - - - - W.P.(C) No.13057 of 2015 F - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 28th day of April 2015

JUDGMENT

Ext.P1 is the assessment order passed against the petitioner for the year 2012-13. Against which, petitioner filed Ext.P2 appeal, which is accompanied by Ext.P3 stay petition, before the 2nd respondent. Appeal and stay petition are pending before the 2nd respondent. In the meanwhile, coercive proceedings have been initiated. It is in this context, the writ petition has been filed.

2. In the above circumstances, it is directed that the appellate authority, the 2nd respondent herein, shall dispose of Ext.P3 stay application within a period of two months' from today and the coercive proceedings be stayed until such orders are passed, which order shall determine the matter thereafter. Writ petition disposed of.

sd/- K.VINOD CHANDRAN J, JUDGE dl