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High Court of KeralaWP(C)/17386/2015disposed of

M/S.Stanes Trading Company v. The Commercial Tax Officer

2015-06-11Honourable Mr. Justice A.Muhamed Mustaque3 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR.JUSTICE A.MUHAMED MUSTAQUE THURSDAY, THE 11TH DAY OF JUNE 2015/21ST JYAISHTA, 1937 WP(C).No.17386 of 2015 (W) -------------------------------------- PETITIONER:

------------------- M/S.STANES TRADING COMPANY, ANNS ARCADE,CONVENT ROAD,KOLLAM, REPRESENTED BY ITS MANAGING PARTNER K.V.JOSE. BY ADVS.SRI.N.MURALEEDHARAN NAIR SRI.V.K.SHAMUSUDHEEN RESPONDENT'S:

------------------------- 1.

THE COMMERCIAL TAX OFFICER, IIIRD CIRCLE,KOLLAM-691 002.

2.

THE DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, KOLLAM-691 002.

BY GOVT.PLEADER SMT.SOBHA ANNAMMA EAPEN.

THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11-06-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

pk

WP(C).No.17386 of 2015 (W) APPENDIX PETITIONER'S EXHIBITS:

EXT.P1:TRUE COPY OF THE ASSESSMENT ORDER PASSED BY THE 1ST RESPONDENT FOR THE YEAR 2008-2009 DATED 10.3.2015. EXT.P2:TRUE COPY OF THE ASSESSMENT ORDER PASSED BY 1ST RESPONDENT FOR THE YEAR 2009-10 DATED 10.3.2015. EXT.P3:TRUE COPY OF THE ASSESSMENT ORDER PASSED BY 1ST RESPONDENT FOR THE YEAR 2010-11 DATED 10.3.2015. EXT.P4:TRUE COPY OF THE APPEAL FILED BEFORE THE 2ND RESPONDENT FOR THE YEAR 2008-09 DATED 21.5.2015.

EXT.P5:TRUE COPY OF THE APPEAL FILED BEFORE THE 2ND RESPONDENT FOR THE YEAR 2009-10 DATED 21.5.2015.

EXT.P6:TRUE COPY OF THE APPEAL FILED BEFORE THE 2ND RESPONDENT FOR THE YEAR 2010-11 DATED 21.5.2015.

EXT.P7:TRUE COPY OF THE DELAY CONDONATIN PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2008-09. EXT.P8:TRUE COPY OF THE DELAY CONDONATIN PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2009-10. EXT.P9:TRUE COPY OF THE DELAY CONDONATIN PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2010-11. EXT.P10:TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2008-09. EXT.P11:TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2009-10. EXT.P12:TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2010-11. EXT.P13:TRUE COPY OF DEMAND NOTICE IN FORM NO.12 ISSUED BY 1ST RESPONDENT FOR THE YEAR 2008-09 DATED 10.3.2015. EXT.P14:TRUE COPY OF THE DEMAND NOTICE IN FORM NO.12 ISSUED BY 1ST RESPONDENT FOR THE YEAR 2009-10 DATED 10.3.2015. EXT.P15:TRUE COPY OF THE DEMAND NOTICE INFORM NO.12 ISSUED BY 1ST RESPONDENT FOR THE YEAR 2010-11 DATED 10.3.2015. RESPONDENT'S EXHIBITS:

NIL //TRUE COPY// P.S. TO JUDGE pk

A.MUHAMED MUSTAQUE, J.

------------------------------------ W.P.(C) No.17386 of 2015 ----------------------------------- Dated this the 11th day of June, 2015

J U D G M E N T

The petitioner has filed Exts.P4 to P6 appeals and Exts.P10 to P12 stay petitions along with Exts.P7 to P9 delay condonation petitions against the assessment orders passed by the 1st respondent.

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 2nd respondent to consider the 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.

AV