High Court of KeralaWP(C)/13141/2015disposed of

M/S.Contour Constructions Pvt.Ltd. v. Commercial Tax Officer (Works Contract)

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.13141 of 2015 (P) -------------------------------------- PETITIONER:

------------------- M/S.CONTOUR CONSTRUCTIONS PVT.LTD., 2ND FLOOR,BHAGEERATHA SQUARE, BANERJI ROAD,COCHIN-682 018, REPRESENTED BY ITS MANAGING DIRECTOR MR.GREGORY JOSEPH.

BY ADVS.SRI.A.KUMAR SRI.P.J.ANILKUMAR SMTG.MINI(1748) SRI.P.S.SREE PRASAD RESPONDENT'S:

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

COMMERCIAL TAX OFFICER (WORKS CONTRACT), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM-682 018.

THE ASSISTANT COMMISSIONER (APPEALS) , COMMERCIAL TAXES,ERNAKULAM -682 018 3.

INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES,ERNAKULAM -682 018 R1 TO R3 BY SENIOR GOVT. PLEADER SRI.S.SUDHISH KUMAR. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28-04-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No.13141 of 2015 (P) --------------------------------------- APPENDIX PETITIONER'S EXHIBITS ------------------------------------- EXT.P1:TRUE COPY OF THE KVAT ASSESSMENT ORDER (RECTIFIED) FOR THE ASSESSMENT YEAR 2008-09 DATED 10/2/2015.

EXT.P2:TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 17/3/2015. EXT.P3:TRUE COPY OF THE APPLICATION FOR STAY DATED 17/3/2015. EXT.P4:TRUE COPY OF THE REVENUE RECOVERY NOTICE DATED 18/3/2015. EXT.P5:TRUE COPY OF THE STATEMENT.

RESPONDENT'S EXHIBITS:

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

K. VINOD CHANDRAN, J -------------------------------- WP(C) NO. 13141 OF 2015 ------------------------------------ Dated this the 28th day of April, 2015

JUDGMENT

Ext.P1 is the assessment order passed against the petitioner for the years 2008-09. Against this order, petitioner filed Ext.P2 appeal, which is accompanied by Ext.P3 stay petition before the 2nd respondent. The appeal and the stay petitions 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.P3 stay application within a period of one month 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