High Court of KeralaWP(C)/18720/2015disposed of

P.T.Usman v. The Commercial Tax Officer

2015-06-23Honourable Mr. Justice A.Muhamed Mustaque3 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE TUESDAY, THE 23RD DAY OF JUNE 2015/2ND ASHADHA, 1937 WP(C).No. 18720 of 2015 (L) --------------------------------------- PETITIONER(S):

---------------------- P.T.USMAN, S/O KHADER HAJI, PATHAYATHODI HOUSE, THIRUNARAYANAPURAM, PULAMANTHOLE P.O., MALAPPURAM DISTRICT.

BY ADVS.SRI.BABU S. NAIR SRI.K.RAKESH RESPONDENT(S):

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

1. THE COMMERCIAL TAX OFFICER, PERINTHALMANNA, MALAPPURAM DISTRICT, PIN:679322.

2. THE ASSISTANT COMMISSIONER (APPEALS), OFFICE OF THE DEPUTY COMMISSIONER, COMMERCIAL TAXES, PALAKKAD, PIN:678001.

BY GOVERNMENT PLEADER SMT.SOBHA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23-06-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No. 18720 of 2015 (L) ---------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- EXHIBIT P1:

TRUE COPY OF THE AGREEMENT EXECUTED BETWEEN THE PETITIONER AND ONE RAYINKUTTY DATED 24.12.2011. EXHIBTI P2L: TRUE COPY OF THE ORDER DATED 9.4.2015 ISSUED BY THE IST RESPONDENT AS NO.PTM/3/2694/2012-13.

EXHIBIT P3:

TRUE COPY OF THE ORDER DATED, 18.5.2015 ISSUED BY THE IST RESPONDENT TO THE PETITIONER.

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

/ TRUE COPY / P.S. TO JUDGE PJ

A. MUHAMED MUSTAQUE, J.

-------------------------------------------- W.P.(C). No. 18720 of 2015 ------------------------------------------- Dated this the 23rd day of June, 2015

J U D G M E N T

The petitioner as against Exts.P2 & P3 orders wants to prefer revision as well as appeal.

The petitioner approached this Court apprehending recovery proceedings based on Exts.P2 & P3.

Taking into the facts and circumstances the following direction is issued:

(i) Any recovery proceedings, pursuant to Exts.P2 & P3, shall be deferred to for a period of two months, to enable the petitioner to work out alternate remedy before the authorities concerned. Sd/- A. MUHAMED MUSTAQUE, JUDGE.