High Court of KeralaWP(C)/18003/2015disposed of

M/S.Agreenco Fibre Foam Pvt.Ltd. v. The Assistant Commissioner (Kvat)-1

2015-06-16Honourable Mr. Justice A.Muhamed Mustaque3 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE TUESDAY, THE 16TH DAY OF JUNE 2015/26TH JYAISHTA, 1937 WP(C).No. 18003 of 2015 (A) ---------------------------- PETITIONER(S):

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

RESPONDENT(S):

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

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

2. THE DEPUTY COMMISSIONER(APPEALS), COMMEERCIAL TAXES, MINI BYE-PASS, ERANJIPALAM, KOZHIKODE - 673 014.

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

BY GOVERNMENT PLEADER SMT.SOBHA ANNAMMA EAPEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16-06-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

rvs.

WP(C).No. 18003 of 2015 (A) APPENDIX PETITIONER(S)' EXHIBITS :

----------------------- EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 13-01-2015. EXHIBIT P2 TRUE COPY OF THE APPEAL MEMORANDUM DATED 26-03-2015. EXHIBIT P3 TRUE COPY OF STAY PETITION DATED 31-03-2015.

EXHIBIT P4 TRUE COPY OF THE DEMAND NOTICE DATED 27-05-2015. RESPONDENT(S)' EXHIBITS :

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

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

A.MUHAMED MUSTAQUE, J.

------------------------------------ W.P.(C) No.18003 of 2015 ----------------------------------- Dated this the 16th 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 2009-10 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 Exts.P1 & P4 shall be kept in abeyance. Sd/- A.MUHAMED MUSTAQUE, JUDGE.