High Court of KeralaWP(C)/17342/2015disposed of

M/S. Hamara Agencies v. The Commercial Tax Officer

2015-06-10Honourable Mr. Justice A.Muhamed Mustaque3 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE WEDNESDAY, THE 10TH DAY OF JUNE 2015/20TH JYAISHTA, 1937 WP(C).No. 17342 of 2015 (P) ---------------------------- PETITIONER:

------------------- M/S. HAMARA AGENCIES, CHUNGASSERI BUILDINGS, KARUNAGAPPALLY, KOLLAM DISTRICT, REPRESENTED BY ITS MANAGING PARTNER, SRI.JALEEL AHAMMED BY ADVS.SRI.JAIRAM.V.MENON SRI.K.R.RAGHUNATH RESPONDENT(S):

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1. THE COMMERCIAL TAX OFFICER, KARUNAGAPPALLY, KOLLAM DISTRICT - 690 523.

2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, KOLLAM - 691 001.

3. KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, THIRUVANANTHAPURAM, REPRESENTED BY ITS ASSISTANT SECRETARY, PIN - 695001.

4. THE TAHASILDAR, TALUK OFFICE, KARUNAGAPPALLY, KOLLAM DISTRICT - 692523.

BY GOVERNMENT PLEADER SMT.SOBHA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10-06-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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WP(C).No. 17342 of 2015 (P) ---------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS:

------------------------------------- P1- TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2010-11 DATED 25.9.2012 PASSED BY THE 1ST RESPONDENT AGAINST THE PETITONER.

P2TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2011-12 DATED 19.8.2013 PASSED BY THE 1ST RESPONDENT AGAINST THE PETITIONER.

P3TRUE COPY OF THE COMMON APPELLATE ORDER PASSED BY THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, KOLLAM. P4TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT AGAINST EXHIBIT P3 FOR THE YEAR 2010-11. P5TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT AGAINST EXHIBIT P3 FOR THE YEAR 2011-2012. P6TRUE COPY OF THE STAY PETITION FILED BY THE PETITONER BEFORE THE 3RD RESPONDENT ALONG WITH EXHIBIT P4.

P7TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT ALONG WITH EXHIBIT P5.

P8TRUE COPY OF THE COMMUNICATION DATED 7.5.2015 ISSUED BY THE 4TH RESPONDENT TO THE PETITONER.

P9TRUE COPY OF THE REQUEST DATED 21.5.15 WRITTEN BY THE PETITIONER TO THE 4TH RESPONDENT.

RESPONDENTS' EXHIBITS:

NIL.

//TRUE COPY// P.S. TO JUDGE mbr/

A.MUHAMED MUSTAQUE, J.

******************************************************* W.P.(C) No.17342 of 2015 ******************************************************* Dated this the 10th day of June, 2015

JUDGMENT

The petitioner, impugning Ext.P3 Common Appellate Order passed by the second respondent, filed Exts.P4 and P5 appeals before the third respondent. Along with the appeals, the petitioner also filed Ext.P6 and P7 stay applications.

2. Considering the facts and circumstances, there shall be a direction to the third respondent to consider the stay applications within a period of two months after issuing notice to the petitioner. Till the disposal of the stay applications, all recovery proceedings based on the Assessment Orders shall be kept in abeyance. The writ petition is disposed of as above.

Sd/- A.MUHAMED MUSTAQUE, JUDGE ln