High Court of KeralaWP(C)/13501/2015disposed of

Suja Sebastian v. Commercial Tax Officer, Adimaly

2015-05-08Honourable Mr. Justice A.Muhamed Mustaque3 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE FRIDAY, THE 8TH DAY OF MAY 2015/18TH VAISAKHA, 1937 WP(C).No. 13501 of 2015 (K) ---------------------------- PETITIONER :

---------------------- SUJA SEBASTIAN, PROPRIETOR, M/S. KUNNUMPURATHU AGENCIES, ELLAKKAL P.O., RAJAKKADU, IDUKKI DIST.

BY ADVS.SRI.C.K.SREEJITH SRI.S.ASOKAN RESPONDENT(S):

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

1. COMMERCIAL TAX OFFICER, ADIMALY, IDUKKI-685 561.

2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES DEPARTMENT, KOTTAYAM-686 001.

3. STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVT. SECRETARIAT, TRIVANDRUM-695 001.

BY GOVERNMENT PLEADER SRI.P.FAZIL THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08-05-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

sts

WP(C).No. 13501 of 2015 (K) ----------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- EXHIBIT P1:

THE TRUE COPY OF THE BEST JUDGMENT ASSESSMENT ORDER DATED 9.2.15.

EXHIBIT P2:

THE TRUE COPY OF DEMAND NOTICE IN FORM NO.12 DATED 9.2.2015. EXHIBIT P3:

THE TRUE COPY OF THE APPEAL MEMORANDUM IN FORM NO.29 DATED 17.3.2015.

EXHIBIT P4:

THE TRUE COPY OF THE URGENT PETITION DATED 17.3.2015. EXHIBIT P5:

THE TRUE COPY OF STAY PETITION IN FORM NO.30 DATED 17.3.2015. RESPONDENT(S)' EXHIBITS:

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

A.MUHAMED MUSTAQUE, J.

~~~~~~~~~~~~~~~~~~~~~~~~~ W.P.(C).No.13501/2015 ~~~~~~~~~~~~~~~~~~~~~~~~~ Dated this the 8th Day of May, 2015

J U D G M E N T

The petitioner approached the second respondent by Ext.P3 appeal and Ext.P5 stay petition against assessment for the year 2010-11 under Section 25(1) of the KVAT Act, 2003. In view of the pendency of the stay petition, there shall be a direction to the second respondent to consider Ext.P5 within a period of two months. Till a decision is taken on Ext.P5, all recovery proceedings shall be kept in abeyance. The writ petition is disposed of. No costs.

Sd/- A.MUHAMED MUSTAQUE, JUDGE ms