High Court of KeralaWP(C)/13972/2015disposed of

M/S. Industrial Battery Enterprises v. The Commercial Tax Officer-Iv

2015-05-12Honourable Mr. Justice A.Muhamed Mustaque3 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE TUESDAY, THE 12TH DAY OF MAY 2015/22ND VAISAKHA, 1937 WP(C).No. 13972 of 2015 (V) ---------------------------- PETITIONER :

----------------------- M/S. INDUSTRIAL BATTERY ENTERPRISES, 40/5406 ST. ALBERTS HIGH SCHOOL LANE, COLLEGE GROUND P.O, NEAR BANERJI ROAD, ERNAKULAM, KOCHI, REPRESENTED BY MANAGING PARTNER. BY ADVS.SRI.ANIL D. NAIR SRI.R.SREEJITH SMT.ROSIE ATHULYA JOSEPH SMT.O.A.NURIYA RESPONDENT(S):

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1. THE COMMERCIAL TAX OFFICER-IV, COMMERCIAL TAXES, KVAT CIRCLE II , ERNAKULAM. PIN-682 015

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

3. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM, KAKKANAD-682 030. BY GOVERNMENT PLEADER SRI.MOHAMMED SAVAD THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12-05-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

sts

WP(C).No. 13972 of 2015 (V) ----------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- EXT P1 :

TRUE COPY OF THE ASSESSMENT ORDER FOR THE AY 2012-13 DATED 2-2-2015 ISSUED TO THE PETITIONER BY THE FIRST RESPONDENT. EXT P2 :

TRUE COPY OF THE APPEAL FOR THE AY 2012-13 BEFORE THE 2ND RESPONDENT.

EXT P3 :

TRUE COPY OF THE STAY PETITION FOR THE AY 2012-13 BEFORE THE 2ND RESPONDENT.

EXT P4 :

TRUE COPY OF THE NOTICE DATED 10-4-2015 ISSUED BY THE 3RD RESPONDENT.

RESPONDENT(S)' EXHIBITS:

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

A.MUHAMED MUSTAQUE, J.

******************************************************* W.P.(C) No.13972 of 2015 ******************************************************* Dated this the 12th day of May, 2015

JUDGMENT

Aggrieved by Ext.P1 assessment order, the petitioner filed Ext.P2 appeal and Ext.P3 stay petition before the second respondent.

In view of the pendency of Ext.P3 stay petition, there shall be a direction to the second respondent to consider the stay petition within two months after issuing notice to the petitioner. Till a decision is taken in the stay petition, all recovery proceedings pursuant to the assessment order shall be kept in abeyance.

The writ petition is disposed of as above.

Sd/- A.MUHAMED MUSTAQUE, JUDGE ln