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High Court of KeralaWP(C)/15069/2015disposed of

A.V.Indira Devi v. Deputy Commissioner [Appeals]

2015-05-22Honourable Mr. Justice A.Muhamed Mustaque3 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR.JUSTICE A.MUHAMED MUSTAQUE FRIDAY, THE 22ND DAY OF MAY 2015/1ST JYAISHTA, 1937 WP(C).No.15069 of 2015 (G) ---------------------------------------- PETITIONER:

------------------- A.V.INDIRA DEVI,STAR TRADERS, NAVAIKULAM,THIRUVANANTHAPURAM.

BY ADVS.SRI.S.SURESH BABU (CHERUNNIYOOR) SRI.AJI V.DEV RESPONDENT'S:

------------------------- 1.

DEPUTY COMMISSIONER [APPEALS], COMMERCIAL TAXES,THIRUVANANTHAPURAM-695 002.

2.

THE ASSISTANT COMMISSIONER (ASSESSMENT), SPECIAL CIRCLE,COMMERCIAL TAXES, THIRUVANANTHAPURAM-695 002.

3.

THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES,THIRUVANANTHAPURAM-695 002.

BY GOVT. PLEADER SMT.SOBHA ANNAMMA EAPEN.

THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22-05-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

pk

WP(C).No.15069 of 2015 (G) --------------------------------------- APPENDIX PETITIONER'S EXHIBITS:

------------------------------------ P1A TRUE COPY OF THE PRE-ASSESSMENT NOTICE ISSUED BY THE 2ND RESPONDENT DATED 18/10/2013.

P2A TRUE COPY OF THE REPLY FILED BY THE PETITIONER DATED 29/10/2013.

P3A TRUE COPY OF THE SECOND PRE-ASSESSMENT NOTICE ISSUED BY THE 2ND RESPONDENT DATED 3/2/2014.

P4A TRUE COPY OF THE REPLY FILED BY THE PETITIONER DATED 13/2/2014.

P5A TRUE COPY OF THE DISPUTED ASSESSMENT ORDER DATED 22/4/2014. P6A TRUE COPY OF THE APPEAL FILED BEFORE 1ST RESPONDENT DATED 8/4/2014.

P6(A)- A TRUE COPY OF THE STAY PETITION FILED DATED 20/5/2014. P6(B)- A TRUE COPY OF THE ADVANCED HEARING PETITION FILED DATED 20/5/2014.

P7A TRUE COPY OF THE STAY ORDER ISSUED BY THE 1ST RESPONDENT GRANTING CONDITIONAL STAY DATED 20/2/2015.

RESPONDENT'S EXHIBITS:

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

A.MUHAMED MUSTAQUE, J.

------------------------------------ W.P.(C) No.15069 of 2015 ----------------------------------- Dated this the 22nd day of May, 2015

J U D G M E N T

The petitioner has filed this writ petition seeking to quash Ext.P7 order in a stay application pending appeal. In the stay petition a conditional order was passed on 20.02.2015 directing the petitioner to remit 30% of the disputed amount and to furnish adequate security for the balance amount before the assessing authority within three weeks from the date of receipt of that order. The petitioner challenges the impugned order on the ground that, the order was passed without adverting to the petitioner's contentions in the appeal.

2. Heard the learned counsel for the petitioner as well as the learned Government Pleader for the respondents.

3. I have gone through the impugned order. Various contentions of the petitioner have been discussed in the impugned order. I do not find any infirmity with the same. Accordingly, the petitioner's challenge against impugned is unsustainable.

4. Considering the facts and circumstances of the case, the petitioner is granted six weeks time from today to comply with the order.

This writ petition is disposed of as above.

Sd/- A.MUHAMED MUSTAQUE, JUDGE.

AV