High Court of KeralaWP(C)/13466/2015disposed of

M/S.Techsmith Software (P) Ltd v. The Commercial Tax Officer

2015-05-05Honourable Smt. Justice P.V.Asha4 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE SMT. JUSTICE P.V.ASHA TUESDAY, THE 5TH DAY OF MAY 2015/15TH VAISAKHA, 1937 WP(C).No. 13466 of 2015 (G) ---------------------------- PETITIONER :

----------------- M/S.TECHSMITH SOFTWARE (P) LTD., 40/181, F.P.T. USHA ROAD, ERNAKULAM REPRESENTED BY ITS MANAGING DIRECTOR, ABDUL SALAM K.A., AGED 52 YEARS BY ADVS.SMT.S.K.DEVI SMT.P.K.MAYA DEVI RESPONDENTS :

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1. THE COMMERCIAL TAX OFFICER, DEPARTMENT OF COMMERCIAL TAXES, II CIRCLE, ERNAKULAM - 682 018.

2. THE DEPUTY COMMISSIONER (APPEALS) DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM-682 015.

3. THE INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, KAKKANADU, ERNAKULAM-682 030.

R1 TO R3 BY GOVERNMENT PLEADER SRI. BOBY JOHN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05-05-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No. 13466 of 2015 (G) ---------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- EXT.P1:

TRUE COPY OF THE ASSESSMENT ORDER NO.32071626628/2012-13 DATED 15/12/2014.

EXT.P2:

TRUE COPY OF THE APPEAL DATED 30/1/2015 IS PRODUCED HEREWITH MARKED AS EXT.P2.

EXT.P3:

TRUE COPY OF THE STAY PETITION DATED 30/1/2015 IS PRODUCED HEREWITH MARKED AS EXT.P3.

EXT.P4:

TRUE COPY OF THE DEMAND NOTICE NO.A5-859/15 DATED 23/3/2015. RESPONDENT(S)' EXHIBITS :

NIL.

--------------------------------------- //TRUE COPY// P.A. TO JUDGE bp

P.V.ASHA, J., W.P.(C) No.13466 of 2015 Dated this the 5th day of May, 2015

JUDGMENT

As against Ext.P1 assessment order the petitioner has submitted Ext.P2 appeal along with Ext.P3 stay petition. Now he is faced with Revenue Recovery proceedings as per Ext.P4 order.

2. In the circumstances of the case, there shall be a direction to the 2nd respondent to consider and pass orders on Ext.P3 stay petition within a period of one month. The 2nd respondent shall also dispose of the appeal in due course.

3. Proceedings initiated as per Ext.P4 shall not be enforced till the disposal of the stay petition.

The writ petition is disposed of accordingly. Sd/- P.V.ASHA, JUDGE.

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