High Court of KeralaWP(C)/15387/2015disposed of

Musthafa M.A v. 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. 15387 of 2015 (W) ---------------------------- PETITIONER:

---------- MUSTHAFA M.A AGED 52 YEARS S/O. ADIMA, PROPRIETOR, GLOBAL PLY AND VENEERS KANDANTHARA, ALLAPRA, PERUMBAVOOR ERNAKULAM DISTRICT BY ADVS.SRI.K.M.FIROZ SMT.M.SHAJNA SRI.S.KANNAN RESPONDENTS:

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1. COMMERCIAL TAX OFFICER COMMERCIAL TAXES DEPARTMENT, FIRST CIRCLE PERUMBAVOOR 683542

2. THE ASSISTANT COMMISSIONER (APPEALS) COMMERCIAL TAXES DEPARTMENT, SALES TAX COMPLEX ERNAKULAM-682015

3. THE INSPECTING ASSISTANT COMMISSIONER DEPARTMENT OF COMMERCIAL TAXES, MUVATTUPUZHA-683572 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. 15387 of 2015 (W) ---------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------ EXT.P1: A TRUE COPY OF THE ASSESSMENT ORDER DATED 24.1.2015 FOR THE YEAR 2009-10 ALONG WITH DEMAND NOTICE ISSUED BY THE 1ST RESPONDENT UNDER CENTRAL SALES TAX ACT EXT.P2: A TRUE COPY OF THE APPEAL MEMORANDUM DATED 22.5.2015 AGAINST THE ASSESSMENT ORDER FOR THE YEAR 2009-10 FILED BEFORE THE 2ND RESPONDENT EXT.P3: A TRUE COPY OF THE DELAY CONDONATION PETITION DATED 22.5.2015 FOR THE YEAR 2009-10 FILED BEFORE THE 2ND RESPONDENT EXT.P4: A TRUE COPY OF THE STAY PETITION DATED 22.5.2015 AGAINST THE ASSESSMENT ORDER FOR THE YEAR 2009-10 FILED BEFORE THE 2ND RESPONDENT RESPONDENT(S)' EXHIBITS : NIL ------------------------ // TRUE COPY// P A TO JUDGE sm/

A.MUHAMED MUSTAQUE, J.

- - - - - - - - - - - - - - - - - - - - - - - - - - W.P.(C) No.15387of 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. In this appeal, petitioner also filed Ext.P3 application for condonation of delay. The petitioner also moved a stay application as per Ext.P4.

2. Considering the facts and circumstances, there shall be a direction to the 2nd respondent to consider the delay application within a period of one month. If delay application is allowed, there shall be a direction to consider the stay application within a further period of one month after issuing notice to the petitioner. Till the directions are complied, 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