Singer v. Commercial Tax Officer

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. 13140 of 2015 (N) ----------------------------------------- PETITIONER(S) :

------------------------- STINGER, ABAD NUCLEUS MALL, MARADU, THRIPUNITHURA-682 304, REPRESENTED BY PARTNER SREEPATHI D.

BY ADVS.SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.K.S.HARIHARAN NAIR SRI.K.UMAMAHESWAR RESPONDENT(S) :

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

1. COMMERCIAL TAX OFFICER, FIRST CIRCLE, THRIPUNITHURA, ERNAKULAM DISTRICT, PIN-682 301.

2. THE SECRETARY, KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, ERNAKULAM, PIN-682 015.

3. THE DEPUTY TAHSILDAR (RR), TALUK OFFICE, CHAVAKKAD, THRISSUR DISTRICT-680 506. BY GOVERNMENT PLEADER SRI.G.GOPAKUMAR THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28-04-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

Msd.

WP(C).No. 13140 of 2015 (N) ------------------------------------------ APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- EXT P1 :

COPY OF THE ORIGINAL ASSESSMENT ORDER DATED 18-03-2014 OF THE 1ST RESPONDENT FOR THE YEAR 2012-13.

EXT P2 :

COPY OF ORDER DATED 31-12-2014 OF THE ASSISTANT COMMISSIONER (APPEALS), ERNAKULAM IN RESPECT OF EXT P1 ORDER.

EXT P2(A) : COPY OF THE ASSESSMENT ORDER (MODIFIED) DATED 28-02-2015 OF THE 1ST RESPONDENT BASED ON EXT P2. EXT P3 :

COPY OF APPEAL MEMORANDUM DATED 30-03-2015 FOR 2012-13 AGAINST EXT P2 ORDER.

EXT P4 :

COPY OF STAY PETITION DATED 30-03-2015.

EXT P5 :

COPY OF NOTICE DATED 24-03-2015 ISSUED BY THE 3RD RESPONDENT.

RESPONDENT(S)' EXHIBITS ----------------------------------------- NIL //TRUE COPY// P.A.TO JUDGE.

Msd.

K. VINOD CHANDRAN, J -------------------------------- WP(C) NO. 13140 OF 2015 ------------------------------------ Dated this the 28th day of April, 2015

JUDGMENT

Ext.P1 is the assessment order passed against the petitioner for the years 2012-13. Against this order, petitioner filed Ext.P3 appeal, which is accompanied by Ext.P4 stay petition before the 2nd respondent. The appeal and the stay petition are pending before the 2nd respondent. In the meanwhile, it is alleged, coercive proceedings have been threatened. 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.P4 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.

3. The Petitioner shall produce a copy of this judgment before the 2nd respondent for compliance.

The Writ petition disposed of.

K. VINOD CHANDRAN JUDGE ncd