High Court of KeralaWP(C)/16079/2015disposed of

C.J.Antu v. The Deputy Commissioner

2015-05-293 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE FRIDAY, THE 29TH DAY OF MAY 2015/8TH JYAISHTA, 1937 WP(C).No. 16079 of 2015 (H) ---------------------------- PETITIONER :

----------------------- C.J.ANTU, AGED 45 YEARS, PROPRIETOR, CHEVIDANS ENTERPRISES, CHEVIDANS HOUSE, PUDUKKAD P.O., THRISSUR DISTRICT.

BY ADVS.SRI.E.VIJIN KARTHIK SRI.BIJU JOSEPH SRI.SREEJITH S.NAIR RESPONDENT(S):

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

1. THE DEPUTY COMMISSIONER, DEPARTMENT OF COMMERCIAL TAX, THRISSUR -680 001.

2. COMMERCIAL TAX OFFICER, COMMERCIAL TAXES, IRINJALAKUDA - 680 121.

3. INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAX, MINI CIVIL STATION, IRINJALAKUDA - 680 121.

4. THE DEPUTY TAHASILDAR (RR), MUKUNDAPURAM - 680 124.

5. THE VILLAGE OFFICER, THORAVU VILLAGE, MUKUNDAPURAM - 680 134.

6. STATE OF KERALA, REPRESENTED BY THE SECRETARY, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM- 695 001.

BY GOVERNMENT PLEADER SRI.R.RANJITH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29-05-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

sts

WP(C).No. 16079 of 2015 (H) ----------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- EXHIBIT-P1TRUE COPY OF THE NOTICE 32080384923/13-14 AND 14-15 DATED 26/02/2015.

EXHIBIT-P2TRUE COPY OF THE REPLY NOTICE SUBMITTED BY THE PETITIONER. EXHIBIT-P3TRUE COPY OF THE ORDER NO. 32080384923/2014-15 DATED 10/04/2015 (1) EXHIBIT-P4TRUE COPY OF THE ORDER NO. 32080384923/2014-15 DATED 10/04/2015 (2) EXHIBIT-P5TRUE COPY OF THE ORDER NO. 32080384923/2014-15 DATED 10/04/2015 (3) EXHIBIT-P6TRUE COPY OF ORDER NO. 32080384923/2013-14 DATED 10/04/2015 EXHIBIT-P7 SERIES- TRUE COPY OF THE APPEAL MEMORANDUM PREFERRED BY THE PETITIONER 32080390514/2012-13(Q2) DATED 25/03/2015 EXHIBIT-P8 SERIES- TRUE COPY OF THE STAY PETITION PREFERRED BY THE PETITIONER.

EXHIBIT-P9 SERIES- TRUE COPY OF THE CHALLANS DATED 18/05/2015 ACKNOWLEDGING THE FEE FOR FILLING THE APPEAL. EXHIBIT-P10- TRUE COPY OF THE DEMAND NOTICE UNDER SECTION 7 OF THE REVENUE RECOVERY ACT DATED 16/05/2015.

EXHIBIT-P11TRUE COPY OF THE DEMAND PRIOR TO ATTACHMENT OF LAND ISSUED UNDER THE REVENUE RECOVERY ACT DATED 16/05/2015.

RESPONDENT(S)' EXHIBITS:

NIL ----------------------------------------- /TRUE COPY/ P.A.TO JUDGE sts

A.MUHAMED MUSTAQUE, J.

------------------------------------ W.P.(C) No.16079 of 2015 ----------------------------------- Dated this the 29th day of May, 2015

J U D G M E N T

The petitioner has filed Ext.P7 series appeals and Ext.P8 series stay petitions along with delay condonation petitions against the penalty orders.

2. Heard the learned counsel for the petitioner as well as the learned Government Pleader for the respondents. Considering the facts and circumstances of the case, this writ petition is disposed of directing the 1st respondent to consider delay condonation petitions within a period of one month from the date of receipt of a copy of this judgment. If the delay condonation petitions are allowed, the stay applications shall be considered within a further period of one month, after issuing notice to the petitioner. Till a final decision is taken as directed above, all coercive proceedings shall be kept in abeyance. Sd/- A.MUHAMED MUSTAQUE, JUDGE.