High Court of KeralaWP(C)/15663/2015disposed of

M/S.Sree Vijayalekshmi Silks v. The Inspecting Assistant Commissioner

2015-05-27Honourable Mr. Justice A.Muhamed Mustaque3 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE WEDNESDAY, THE 27TH DAY OF MAY 2015/6TH JYAISHTA, 1937 WP(C).NO. 15663 OF 2015 (G) ---------------------------- PETITIONER:

----------- M/S.SREE VIJAYALEKSHMI SILKS M.C.ROAD, THIRUVALLA BY ADVS.SRI.ANIL D. NAIR SRI.R.SREEJITH SMT.O.A.NURIYA SMT.ROSIE ATHULYA JOSEPH RESPONDENTS:

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

1. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, PATHANAMTHITTA

2. THE DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES, KOLLAM

3. THE DEPUTY THAHASILDAR(RR) TALUK OFFICE, THIRUVALLA

4. THE STATE OF KERALA,REPRESENTED BY ITS SESCRETARY(TAXES) THIRUVANANTHAPURAM.

R BY GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27-05-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).NO. 15663 OF 2015 (G) ---------------------------- APPENDIX PETITIONER'S EXHIBITS ----------------------- EXHIBIT P1. COPY OF THE ASSESSMENT ORDER DATED 20.01.2015 ISSUED TO THE PETITIONER BY THE FIRST RESPONDENT FOR THE MONTH OF OCTOBER 2014.

EXHIBIT P2. COPY OF THE ASSESSMENT ORDER DATED 20.01.2015 ISSUED TO THE PETITIONER BY THE FIRST RESPONDENT FOR THE MONTH OF NOVEMBER 2014 EXHIBIT P3. COPY OF THE ASSESSMENT ORDER DATED 16.02.2015 ISSUED TO THE PETITIONER BY THE FIRST RESPONDENT FOR THE MONTH OF DECEMBER 2014.

EXHIBIT P4. COPY OF THE APPEAL PENDING BEFORE 2ND RESPONDENT FOR THE MONTH OF OCTOBER 2014 EXHIBIT P5. COPY OF THE APPEAL PENDING BEFORE 2ND RESPONDENT FOR THE MONTH OF NOVEMBER 2014 EXHIBIT P6. COPY OF THE APPEAL PENDING BEFORE 2ND RESPONDENT FOR THE MONTH OF DECEMBER 2014 EXHIBIT P7. COPY OF THE DELAY CONDONATION PETITION FILED ALONG WITH P4 APPEAL BEFORE 2ND RESPONDENT FOR THE MONTH OF OCTOBER 2014 EXHIBIT P8. COPY OF THE DELAY CONDONATION PETITION FILED ALONG WITH P5 APPEAL BEFORE 2ND RESPONDENT FOR THE MONTH OF NOVEMBER 2014 EXHIBIT P9. COPY OF THE DELAY CONDONATION PETITION FILED ALONG WITH P6 APPEAL BEFORE 2ND RESPONDENT FOR THE MONTH OF DECEMBER 2014.

EXHIBIT P10. COPY OF THE STAY PETITION FILED ALONG WITH P4 APPEAL BEFORE 2ND RESPONDENT FOR THE MONTH OF OCTOBER 2014. EXHIBIT P11. COPY OF THE STAY PETITION FILED ALONG WITH P5 APPEAL BEFORE 2ND RESPONDENT FOR THE MONTH OF NOVEMBER 2014. EXHIBIT P12. COPY OF THE STAY PETITION FILED ALONG WITH P6 APPEAL BEFORE 2ND RESPONDENT FOR THE MONTH OF DECEMBER 2014 EXHIBIT P13. COPY OF THE RR NOTICE DATED 23.03.2015 ISSUED BY THE 3RD RESPONDENT IN RELATION P1 ASSESSMENT ORDER.

EXHIBIT P14. COPY OF THE RR NOTICE DATED 23.03.2015 ISSUED BY THE 3RD RESPONDENT IN RELATION P2 ASSESSMENT ORDER.

RESPONDENTS' EXHIBITS ---------------------- : NIL // TRUE COPY// P A TO JUDGE sm/

A.MUHAMED MUSTAQUE, J.

- - - - - - - - - - - - - - - - - - - - - - - - - - W.P.(C) No.15663 of 2015 - - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 27th day of May, 2015

JUDGMENT

The petitioner, impugning Exts.P1 to P3 Assessment Orders filed Exts.P4 to P6 appeals before the 2nd respondent. In all these appeals, petitioner also filed Exts.P7 to P9 applications for condonation of delay. The petitioner also moved stay applications as per Exts.P10 to P12.

2. Considering the facts and circumstances, there shall be a direction to the 2nd respondent to consider the delay applications within a period of one month. If delay applications are allowed, there shall be a direction to consider the stay applications within a further period of one month after issuing notice to the petitioner. Till all the directions are complied, all recovery proceedings based on Assessment Orders shall be kept in abeyance.

The writ petition is disposed of as above.

Sd/- A.MUHAMED MUSTAQUE JUDGE sm/27.05.15