High Court of KeralaWP(C)/15322/2015disposed of

M/S. E.P.M. Traders v. The Commercial Tax Officer

2015-05-26Honourable Mr. Justice A.Muhamed Mustaque3 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE TUESDAY, THE 26TH DAY OF MAY 2015/5TH JYAISHTA, 1937 WP(C).No. 15322 of 2015 (M) ---------------------------- PETITIONER(S):

-------------- M/S. E.P.M. TRADERS 28/85, 86, MELAMURI PALAKKAD, REPRESENTED BY ITS MANAGING PARTNER SEBASTIAN E.M BY ADVS.SRI.N.MURALEEDHARAN NAIR SRI.V.K.SHAMUSUDHEEN RESPONDENTS:

-----------

1. THE COMMERCIAL TAX OFFICER 1ST CIRCLE, PALAKKAD - 678 001.

2. THE ASSISTANT COMMISSIONER (APPEALS) DEPARTMENT OF COMMECIAL TAXES, PALAKKAD - 678 001.

3. THE INSPECTING ASSISTANT COMMISSIONER DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD - 678 001. R BY GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26-05-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No. 15322 of 2015 (M) ---------------------------- APPENDIX PETITIONER'S EXHIBITS ---------------------- P1 - TRUE COPY OF THE ASSESSMENT ORDER PASSED BY 1ST RESPONDENT FOR THE YEAR 2011-2012 DT. 01.12.14.

P2 - TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DT. 31.01.15.

P3 - TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DT. 31.01.15.

P4 - TRUE COPY OF THE DEMAND NOTICE UNDER SECTION 7 OF THE KERALA REVENUE RECOVERY ACT ISSUED BY 3RD RESPONDENT FOR THE YEAR 2011-12 DT. 12.3.15.

RESPONDENT(S)' EXHIBITS ; NIL ----------------------- // TRUE COPY// P A TO JUDGE sm/

A.MUHAMED MUSTAQUE, J.

- - - - - - - - - - - - - - - - - - - - - - - - - - W.P.(C) No 15322 of 2015 - - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 26th day of May, 2015

JUDGMENT

The petitioner, impugning Ext.P1 Assessment Order filed Ext.P2 appeal before the 2nd respondent. The petitioner also filed Ext.P3 stay application.

2. Considering the facts and circumstances, there shall be a direction to the 2nd respondent to consider the stay application within a period of two months after issuing notice to the petitioner. Till the disposal of stay application, all recovery proceedings based on Assessment Order shall be kept in abeyance.

The writ petition is disposed of as above.

A.MUHAMED MUSTAQUE JUDGE sm/26.05.15