High Court of KeralaWP(C)/16099/2015disposed of

Waves Electronics (P) Ltd. v. Assistant Commissioner (Assmt)

2015-06-01Honourable Mr. Justice A.Muhamed Mustaque3 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE MONDAY, THE 1ST DAY OF JUNE 2015/11TH JYAISHTA, 1937 WP(C).No. 16099 of 2015 (J) ---------------------------- PETITIONER(S):

-------------------------- WAVES ELECTRONICS (P) LTD., 155-B, ALAPPATT, TOC-H ROAD, VYTTILA, KOCHI-19, REPRESENTED BY ASSISTANT MANAGER (FINANCE) SRI. T.S.YESUDASAN.

BY ADVS.SRI.VIJAYAN. K.U., SRI.K.V.VIMAL.

RESPONDENT(S):

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

1. ASSISTANT COMMISSIONER (ASSMT), SPECIAL CIRCLE-1, COMMERCIAL TAXES, ERNAKULAM, PIN- 682 015.

2. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM AT KAKKANAD, KOCHI-682 030.

3. STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM -695 001.

BY GOVT. PLEADER SMT.SOBHA ANNAMMA EAPEN.

THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01-06-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

rs.

WP(C).No. 16099 of 2015 (J) APPENDIX PETITIONER'S EXHIBITS:- EXT.P1 THE REVENUE RECOVERY NOTICE NO.A5-2002/11 DATED 07/04/2011 ISSUED BY THE 2ND RESPONDENT.

EXT.P2 TRUE COPY OF THE BANK GUARANTEE NO.34/2011 DATED 06-07-2011 ISSUE BY THE INDIAN BANK, ERNAKULAM GUARANTEEING PAYMENT OF RS.43,24,000/-.

EXT.P3 TRUE COPY FOR THE STAY ORDER DATED 11-02-2014. EXT.P4 TRUE COPY FOR THE REQUEST SUBMITTED BY THE PETITIONER COMPANY TO THE 1ST RESPONDENT ON 18/04/2014. EXT.P5 TRUE COPY OF THE LETTER FROM INDIAN BANK DATED 25/05/2015. EXT.P6 TRUE COPY OF THE LETTER FROM KSIDC LTD. DATED 21/11/2013. RESPONDENT'S EXHIBITS:- NIL.

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

A. MUHAMED MUSTAQUE, J.

-------------------------------------------- Writ Petition (C). No. 16099 of 2015 ------------------------------------------- Dated this the 1st day of June, 2015

J U D G M E N T

In the light of Ext.P3 unconditional order of stay, the petitioner seeks release of the Bank Guarantee furnished by him. I am of the view that, for releasing the Bank Guarantee, he shall move necessary petition before the appropriate Court, which passed Ext.P3 order.

The writ petition is disposed of as above.

Sd/- A. MUHAMED MUSTAQUE, JUDGE.