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High Court of KeralaWP(C)/17708/2015disposed of

M/S.Sat Links v. The Commercial Tax Officer

2015-06-124 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. 17708 of 2015 (K) -------------------------------------- PETITIONER(S):

----------------------- M/S.SAT LINKS, NO.VII/474 C, SULU PALACE, SHORNUR, PALAKKAD, REPRESENTED BY ITS MANAGING PARTNER K. ANIL KUMAR. BY ADV. SRI.JOHN VARGHESE RESPONDENT(S):

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1. THE COMMERCIAL TAX OFFICER, COMMERCIAL TAX OFFICER, OTTAPPALAM, PALAKKAD - 679 101.

2. THE INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD - 678 001.

3. THE APPELLATE ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD - 678 001.

4. THE DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD - 678 001. BY 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: msv/

WP(C).No. 17708 of 2015 (K) ---------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- EXT.P1: TRUE COPY OF THE ASSESSMENT ORDER DTD.23.12.2014 ISSUED BY THE 1ST RESPONDENT.

EXT.P2: TRUE COPY OF THE PENALTY ORDER DTD.23.1.2015 ISSUED BY THE 1ST RESPONDENT.

EXT.P3: TRUE COPY OF THE APPEAL FILED BY THE PETIITONER BEFORE THE 3RD RESPONDENT DATED 27.2.2015.

EXT.P4: TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT DATED 25.2.2015.

EXT.P5: TRUE COPY OF THE REVISION FILED BY THE PETIITONER BEFORE THE 4TH RESPONDENT DATED 27.2.2015.

EXT.P6: TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 4TH RESPONDENT DATED 25.2.2015.

EXT.P7: TRUE COPY OF THE DEMAND NOTICE ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER DTD.1.6.2015.

RESPONDENT(S)' EXHIBITS:

----------------------------------------- NIL //TRUE COPY// P.S.TO JUDGE Msv/

A.MUHAMED MUSTAQUE, J.

******************************************************* W.P.(C) No.17708 of 2015 ******************************************************* Dated this the 12th day of June, 2015

JUDGMENT

The petitioner, as against the Assessment and Penalty Orders, preferred an appeal and revision. Along with the appeal and revision, the petitioner also filed stay applications. Considering the facts and circumstances, there shall be a direction to the Appellate Authority to consider the stay applications in the appeal and revision within a period of two months. Till the disposal of the stay applications in the appeal and revision, all recovery proceedings based on Assessment and Penalty Orders shall be kept in abeyance.

The writ petition is disposed of as above.

Sd/- A.MUHAMED MUSTAQUE, JUDGE ln