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High Court of KeralaWP(C)/15394/2015disposed of

Joseph J.Vayalat v. The Commercial Tax Officer

2015-05-26Honourable Mr. Justice A.Muhamed Mustaque4 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. 15394 of 2015 (Y) ---------------------------- PETITIONER(S) :

-------------------------- JOSEPH J.VAYALAT, AGED 42 YEARS PROPRIETOR-VAYALAT EXPORTS RESIDING AT HOUSE NO.XVIII/54, PALLURUTHY, ERNAKULAM.

BY ADVS.SRI.A.C.DEVY SRI.V.K.SHAMUSUDHEEN RESPONDENT(S) :

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

1. THE COMMERCIAL TAX OFFICER IIND CIRCLE, MATTANCHERRY - 682 002.

2. THE DEPUTY TAHSILDAR (RR) OFFICE OF THE SPECIAL TAHSILDAR, KOCHI-682 001. BY GOVERNMENT PLEADER SMT.SOBHA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26-05-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: VS

WP(C).No. 15394 of 2015 (Y) --------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- EXT.P1.

:

TRUE COPY OF THE DEMAND NOTICE U/S.7 OF THE REVENUE RECOVERY ACT ISSUED BY THE 2ND RESPONDENT DATED 27/3/2015 FOR THE YEAR 2010-11.

EXT.P2.

:

TRUE COPY OF THE DEMAND NOTICE U/S.34 OF THE REVENUE RECOVERY ACT ISSUED BY THE 2ND RESPONDENT DATED 27/3/2015 FOR THE YEAR 2010-11.

EXT.P3.

:

TRUE COPY OF THE DEMAND NOTICE U/S.7 OF THE REVENUE RECOVERY ACT ISSUED BY THE 2ND RESPONDENT DATED 27/3/2015 FOR THE YEAR 2011-12.

EXT.P4.

:

TRUE COPY OF THE DEMAND NOTICE U/S.34 OF THE REVENUE RECOVERY ACT ISSUED BY THE 2ND RESPONDENT DATED 27/3/2015 FOR THE YEAR 2011-12 EXT.P5.

:

TRUE COPY OF THE APPLICATION FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DATED 22/5/2015 FOR THE YEAR 2010-11 EXT.P6.

:

TRUE COPY OF THE APPLICATION FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DATED 22/5/2015 FOR THE YEAR 2011-12.

RESPONDENT(S)' EXHIBITS NIL ---------------------------------------- /TRUE COPY/ PA TO JUDGE VS

A.MUHAMED MUSTAQUE, J ----------------------------------------------- W.P.(C).No.15394 of 2015 ----------------------------------------------- Dated this the 26th day of May, 2015

JUDGMENT

The petitioner as against the assessment order wants to file appeal. The petitioner's case is that, he was not aware of passing of the order and he obtained the certified copy of the order only on last day. The petitioner in the meanwhile impugns the recovery based on the assessment order.

2. Heard the learned counsel for the petitioner and learned Government Pleader.

3. The petitioner also wants to file an application for condonation of delay and also an application for stay. This shall be done within two weeks.

4. If any delay application is filed, the same shall be taken within 1 month after notice to the petitioner. The delay application is allowed, the stay application shall be considered within further period of one month. To work out the remedy as above, recovery

W.P.(C).No.15394 of 2015 proceedings, initiated against the petitioner shall be kept in abeyance for a period of 2 months.

The writ petition is disposed of. No costs.

A.MUHAMED MUSTAQUE JUDGE vs