High Court of KeralaWP(C)/17658/2015disposed of

M/S.Agreenco Fibre Foam Pvt Ltd v. The Assistant Commissioner (Kvat).

2015-06-12Honourable Mr. Justice A.Muhamed Mustaque3 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE FRIDAY, THE 12TH DAY OF JUNE 2015/22ND JYAISHTA, 1937 WP(C).No. 17658 of 2015 (F) ---------------------------- PETITIONER(S):

-------------- M/S.AGREENCO FIBRE FOAM PVT LTD., BOX. NO.3622, BALIAPATTAMM, KANNUR-670 010, REPRESENTED BY MANAGING DIRECTOR, SHRI.P.V.RAGHAVAN. BY ADV. SRI. DALE P.KURIEN.

RESPONDENT(S):

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

1. THE ASSISTANT COMMISSIONER (KVAT)-I, COMMERCIAL TAXES - SPECIAL CIRCLE, KANNUR-670 001.

2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, MINI BYE-PASS, ERANJIPALAM, KOZHIKODE.

3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, KANNUR-670 001.

BY SENIOR GOVERNMENT PLEADER SMT.SOBHA ANNAMMA EAPEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12-06-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

rvs.

WP(C).No. 17658 of 2015 (F) APPENDIX PETITIONER(S)' EXHIBITS :

----------------------- EXT.P1. TRUE COPY OF THE ASSESSMENT ORDER DATED 6/1/2015. EXT.P2. TRUE COPY OF THE APPEAL MEMORANDUM DATED 23/3/2015. EXT.P3. TRUE COPY OF STAY PETITION DATED 31/3/2015. EXT.P4. TRUE COPY OF THE DEMAND NOTICE DATED 27.5.2015. RESPONDENT(S)' EXHIBITS :

---------------------- NIL.

/TRUE COPY/ P.A.TO JUDGE RVS. --

A.MUHAMED MUSTAQUE, J.

------------------------------------ W.P.(C) No.17658 of 2015 ----------------------------------- Dated this the 12th day of June, 2015

J U D G M E N T

The petitioner has filed this writ petition challenging Ext.P1 assessment order for the year 2008-09 passed by the 1st respondent. The petitioner has preferred Ext.P2 appeal and Ext.P3 stay petition against the said order.

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 stay petition, after issuing notice to the petitioner, within a period of two months from the date of receipt of a copy of this judgment. Till a final decision is taken as directed above, all the coercive proceedings pursuant to Ext.P4 shall be kept in abeyance. Sd/- A.MUHAMED MUSTAQUE, JUDGE.