High Court of KeralaWP(C)/14136/2015disposed of

M/S. Khadeeja Timber Industries v. The Commercial Tax Officer

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. 14136 of 2015 (N) ---------------------------------------- PETITIONER(S):

----------------------- M/S. KHADEEJA TIMBER INDUSTRIES, VANIYAMKULAM, OTTAPALAM, PALAKKAD, REP. BY K.ABDUL LATHEEF, PROPRIETOR.

BY ADV. SRI.JOSE JOSEPH RESPONDENT(S):

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

1. THE COMMERCIAL TAX OFFICER, OTTAPALAM, PALAKKAD - 6322 013.

2. THE ASSISTANT COMMISSIONER (APPEALS), COMMERCIAL TAXES, PALAKKAD - 632 013.

BY SENIOR GOVERNMENT PLEADER SRI.A.M.SAVAD THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12-05-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: msv/

WP(C).No. 14136 of 2015 (N) ---------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- EXHIBIT-P1: TRUE COPY OF ASSESSMENT ORDER U/S 25 OF THE KVAT ACT FOR THE YEAR 2012-13.

EXHIBIT-P2: TRUE COPY OF APPEAL AGAINST EXT.P1 ORDER. EXHIBIT-P3: TRUE COPY OF THE PETITION TO CONDONE THE DELAY IN FILING EXT.P2 APPEAL.

EXHIBIT-P4: TRUE COPY OF PETITION FOR STAY.

EXHIBIT-P5: TRUE COPY OF PETITION FOR EARLY HEARING OF EXT.P2 APPEAL. RESPONDENT(S)' EXHIBITS:

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

A. MUHAMED MUSTAQUE, J.

------------------------------- W.P.(C) No.14136 of 2015 ---------------------------------------------- Dated this the 12th day of May, 2015

JUDGMENT

The petitioner, against Ext.P1 assessment order, filed Ext.P2 appeal with Ext.P3 delay petition. Petitioner also moved Ext.P4 application for stay.

2. Considering the facts and circumstances, there shall be a direction to the 2nd respondent to take up delay petition within one month from the date of production of a copy of this judgment. If the delay is condoned, there shall also be a direction to dispose of the stay application within a further period of one month after hearing the petitioner. Till the above directions are complied with, the recovery proceedings against the petitioner pursuant to Ext.P1 assessment order shall be kept in abeyance.

The Writ Petition is disposed of.

A. MUHAMED MUSTAQUE, JV JUDGE