High Court of KeralaWP(C)/14077/2015disposed of

M/S. Nj Business Corporation v. State Of Kerala

2015-05-12Honourable Mr. Justice A.Muhamed Mustaque4 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. 14077 of 2015 (H) ---------------------------- PETITIONER :

----------------------- M/S. N.J BUSINESS CORPORATION, STONE HOUSE, MARKET ROAD, ALUVA, ERNAKULAM- 683 101, REPRESENTED BY ITS PARTNER, MR.ALTHAAF JEHANGIR.

BY ADVS.SRI.M.GOPIKRISHNAN NAMBIAR SRI.P.GOPINATH SRI.P.BENNY THOMAS SRI.K.JOHN MATHAI SRI.JOSON MANAVALAN SRI.KURYAN THOMAS SRI.RAJA KANNAN RESPONDENT(S):

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

1. STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM - 695 001.

2. THE COMMERCIAL TAX OFFICER - IV, COMMERCIAL TAXES, ALUVA 683 101.

3. THE ASSISTANT COMMISSIONER (APPEALS), COMMERCIAL TAXES, ALUVA - 683 101.

4. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, MATTANCHERRY - 682 002.

BY SR GOVERNMENT PLEADER SRI.M.MOHAMMED SHAFI 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. 14077 of 2015 (H) ----------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- P1:

TRUE COPY OF THE ASSESSMENT ORDER DATED 16/12/2014 ISSUED TO THE PETITIONER BY THE 2ND RESPONDENT PERTAINING TO THE A.Y. 2012-13 UNDER THE KVAT ACT P2:

TRUE COPY OF THE APPEAL MEMORANDUM DATED 3/3/2015 (WITHOUT ANNEXURES) FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT, AGAINST EXT.P1 ORDER P3:

TRUE COPY OF THE STAY PETITION DATED 3/3/2015 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT, AGAINST EXT.P1 ORDER P4:

TRUE COPY OF THE CONDONATION OF DELAY PETITION DATED 3/3/2015 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT WITH EXT.P2 APPEAL.

P5:

TRUE COPY OF THE RECOVERY NOTICE DATED 20/02/2015 ISSUED TO THE PETITIONER BY THE 4TH RESPONDENT U/S.7 OF THE KERALA REVENUE RECOVERY ACT, PERTAINING TO EXT.P1 ORDER RESPONDENT(S)' EXHIBITS:

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

A.MUHAMED MUSTAQUE, J.

******************************************************* W.P.(C) No.14077 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 third respondent.

In view of the pendency of the stay application, there shall be a direction to the third respondent to consider the stay application within two months after issuing notice to the petitioner. Till a decision is taken in the stay application, 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