High Court of KeralaWP(C)/18046/2015disposed of

M/S.Royalco International , Alappuzha v. The Commercial Tax Officer-I

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. 18046 of 2015 (E) --------------------------------------- PETITIONER:

------------------- M/S.ROYALCO INTERNATIONAL, 3/387, BHAGAVATHIKKAL JUNCTION, PUNNAPRA NORTH.P.O, ALAPPUZHA-688014, REPRESENTED BY ITS MANAGING PARTNER K.N.SABU. BY ADV. SRI.V.DEVANANDA NARASIMHAM RESPONDENTS:

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1. THE COMMERCIAL TAX OFFICER-I, FIRST CIRCLE, COMMERCIAL TAXES, ALAPPUZHA-678001.

2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, BAPPUJI NAGAR, ASRAMAM, KOLLAM-691002.

3. THE DEPUTY TAHSILDAR (RR), AMBALAPPUZHA TALUK, ALAPPUZHA-678001.

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:

WP(C).No. 18046 of 2015 (E) --------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- EXT.P1 TRUE COPY OF THE ANNUAL RETURN E-FILED ON 02-12-2011 EXT.P2 TRUE COPY OF THE FOREIGN COMMERCIAL INVOICE DATED 20-01-11 EXT.P3 TRUE COPY OF THE DEPARTMENTAL DELIVERY NOTICE BEARING NO.0208970 DATED 17-03-2011 ACCOMPANIED WITH CONSIGNMENT OF GOODS EXT.P4 TRUE COPY OF THE DEPARTMENTAL DELIVERY NOTE BEARING NO.0208971 DATED 17-03-2011 ACCOMPANIED WITH CONSIGNMENT OF GOODS EXT.P5 TRUE COPY OF THE PURCHASE STATEMENT FOR THE MONTH OF MARCH EXT.P6 TRUE COPY OF THE ASSESSMENT ORDER DATED 01-12-2014 ISSUED TO PETITIONER BY 1ST RESPONDENT EXT.P7 TRUE COPY OF THE APPEAL DATED 07-05-15 E-FILED FOR THE YEAR 2010-11 EXT.

P8 TRUE COPY OF THE INTERLOCUTORY APPLICATON FOR CONDONATION OF DELAY DATED 07-05-15 FILED BEFORE 2ND RESPONDENT EXT.P9 TRUE COPY OF THE INTERLOCUTORY APPLICATION FOR ABSOLUTE STAY DATED 07-05-15 SUBMITTED BEFORE THE 2ND RESPONDENT EXT.P10 TRUE COPY OF THE INTERLOCUTORY APPLICATION FOR URGENT HEARING DATED 07-05-15 SUBMITTED BEFORE 2ND RESPONDENT EXT.P11 TRUE COPY OF THE RR NOTICE DTD 10-04-15 ISSUED BY 3RD RESPONDENT TO THE PETITIONER.

RESPONDENT(S)' EXHIBITS --------------------------------------- NIL.

/ TRUE COPY / P.S. TO JUDGE PJ

A.MUHAMED MUSTAQUE, J.

------------------------------------ W.P.(C).No.18046 of 2015 ----------------------------------- Dated this the 16th day of June, 2015

J U D G M E N T

The petitioner preferred Ext.P7 appeal along with Ext.P9 stay application before the 2nd respondent against Ext.P6 assessment order for the year 2010-11. The main grievance of the petitioner in this writ petition is that, the assessment was completed without giving sufficient opportunity to them and there was a complete denial of natural justice.

2. Heard the learned counsel for the petitioner as well as the learned Government Pleader for the respondents.

3. Necessarily, I am of the view that, while considering the stay application the petitioner's objections shall be adverted by the appellate authority. Therefore, the appellate authority is directed to dispose of the stay application within a period of two months after adverting to the petitioner's above arguments. If the appellate authority is of the view that, the petitioner was denied an opportunity, necessarily, without further delay the appeal shall be disposed of. Based on the above directions, all recovery proceedings against the petitioner shall be deferred for a period of two months. This writ petition is disposed of as above.

Sd/- A.MUHAMED MUSTAQUE, JUDGE.