M/S.Cochin Metro Hotels Pvt.Ltd. v. The Intelligence 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.13169 of 2015 (U) --------------------------------------- PETITIONER:

------------------- M/S.COCHIN METRO HOTEL PVT.LTD., THAMMANAM,ERNAKULAM DISTRICT, REP. BY ITS DIRECTOR JIM JOSE.

BY ADVS.SMT.S.K.DEVI SMT.P.K.MAYA DEVI RESPONDENT'S:

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

THE INTELLIGENCE OFFICER, DEPT. OF COMMERCIAL TAXES, SQUAD IV,EDAPPALLY,KOCHI-682024.

2.

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

3.

THE INSPECTING ASST. COMMISSIONER, DEPT. OF COMMERCIAL TAXES, KAKKANAD,ERNAKULAM-682030.

R1 TO R3 BY SENIOR GOVT. PLEADER SRI.S.SUDHEESH KUMAR. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28-04-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

pk

WP(C).No.13169 of 2015 (U) --------------------------------------- APPENDIX PETITIONER'S EXHIBITS:

------------------------------------ EXT P1:TRUE COPY OF THE ORDER NO.OR-466/2014-15 DATED 27-12-2014. EXT P2:TRUE COPY OF THE APPEAL DATED 16-2-2015. EXT P3:TRUE COPY OF THE STAY PETITION DATED 16-2-2015. EXT P4:TRUE COPY OF THE REVENUE RECOVERY NOTICE NO.A5-2056/15 DATED 13-4-2015.

EXT P5:TRUE COPY OF THE DEMAND DRAFT DATED 17-9-2014. RESPONDENT'S EXHIBITS:

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

K. VINOD CHANDRAN, J -------------------------------- WP(C) NO. 13169 OF 2015 ------------------------------------ Dated this the 28th day of April, 2015

JUDGMENT

Ext.P1 is the assessment order passed against the petitioner. 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 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.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.

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