High Court of KeralaWP(C)/15366/2015disposed of

M/S.Ambalath Book Binding v. The Deputy Tahasildar

2015-07-27Honourable Mr. Justice A.Muhamed Mustaque3 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE MONDAY, THE 27TH DAY OF JULY 2015/5TH SRAVANA, 1937 WP(C).No. 15366 of 2015 (U) ---------------------------- PETITIONER(S):

-------------------------- M/S.AMBALATH BOOK BINDING, MOHAMMED YASSIN A.H., SON OF THE LATE A.K.ASSANAR, KIZHOOR, KUNNAMKULAM.

BY ADV. SMT.S.K.DEVI.

RESPONDENT(S):

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

1. THE DEPUTY TAHSILDAR, REVENUE RECOVERY, THALAPPILLY TALUK-680 502.

2. THE COMMERCIAL TAX OFFICER-II, DEPT. OF COMMERCIAL TAXES, KUNNAMKULAM-680 501.

3. THE DISTRICT COLLECTOR, THRISSUR DISTRICT, THRISSUR-680 501.

BY SR. GOVT. PLEADER SMT.SOBHA ANNAMMA EAPEN. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 27-07-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

rs.

WP(C).No. 15366 of 2015 (U) APPENDIX PETITIONER'S EXHIBITS:- EXHIBIT-P1: TRUE COPY OF THE NOTICE NO.TALUK (D1) FILE NO.2015/8909/8/200 DATED 24.04.2015 ISSUED UNDER SECTION 7 OF THE KRR ACT.

EXHIBIT-P2: TRUE COPY OF THE NOTICE NO.TALUK (D1) FILE NO.2015/8909/8/200 DATED 24.04.2015 ISSUED UNDER SECTION 34 OF THE KRR ACT.

EXHIBIT-P3: TRUE COPY OF THE LETTER DATED 07.05.2015. EXHIBIT-P4: TRUE COPY OF THE PETITION DATED 07.05.2015. RESPONDENT'S EXHIBITS:- NIL.

//TRUE COPY// P.S. TO JUDGE rs.

A. MUHAMED MUSTAQUE, J ------------------------------------------------ W.P.(C).No. 15366 of 2015 ------------------------------------------------ Dated this the 27th day of July, 2015

JUDGMENT

The petitioner has approached this Court challenging revenue recovery proceedings pursuant to the assessment orders.

2. The assessments pertained to the years 2009-2010, 2010-2011, 2012-2013. The petitioner is the son of late Assanar.A.K., who died on 05.06.2012. He was a registered dealer under the KGST Act. The case of the petitioner is that he was not served with any assessment orders or demand notices.

3. Heard the learned counsel for the petitioner and learned Government Pleader for the respondents.

4. The petitioner shall appear before the 2nd respondent on 10.08.2015 at 11 a.m. and on that day the copies shall be served on the petitioner. To enable the petitioner to work out alternative remedy, all recovery proceedings shall be deferred for a period of two months.

The writ petition is disposed of as above.

Sd/- A. MUHAMED MUSTAQUE, JUDGE bpr