High Court of KeralaWP(C)/19452/2015disposed of

M/S.Dinesh Textiles v. The Commercial Tax Officer

2015-06-29Honourable Mr. Justice A.Muhamed Mustaque3 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE MONDAY, THE 29TH DAY OF JUNE 2015/8TH ASHADHA, 1937 WP(C).No. 19452 of 2015 (F) ---------------------------- PETITIONER(S):

-------------------------- M/S.DINESH TEXTILES, CHAITHANYA, KAMAL PEEDIKA, P.O. EACHUR, KANNUR-670 593, REPRESENTED BY ITS MANAGING PARTNER SRI.C.RAMESAN.

BY ADV. SRI.DALE P.KURIEN.

RESPONDENT(S):

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

1. THE COMMERCIAL TAX OFFICER, FIRST CIRCLE, KANNUR-670 001.

2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, MINI BYE PASS, ERANJIPALAM, KOZHIKODE-650 004.

BY GOVT. PLEADER SMT.SOBHA ANNAMMA EAPEN.

THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29-06-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

rs.

WP(C).No. 19452 of 2015 (F) APPENDIX PETITIONER'S EXHIBITS:- P1 :

TRUE COPY OF THE ASSESSMENT ORDER DATED 25-03-2015 FOR THE MONTH OF JANUARY, 2015.

P1(A) : TRUE COPY OF THE ASSESSMENT ORDER DATED 29-04-2015 FOR THE MONTH OF FEBRUARY, 2015.

P1(B) : TRUE COPY OF THE ASSESSMENT ORDER DATED 26-05-2015 FOR THE MONTH OF MARCH, 2015.

P2 :

TRUE COPY OF THE DEMAND NOTICE DATED 25-03-2015 FOR THE MONTH OF JANUARY, 2015.

P2(A) : TRUE COPY OF THE DEMAND NOTICE DATED 29-04-2015 FOR THE MONTH OF FEBRUARY, 2015.

P2(B) : TRUE COPY OF THE DEMAND NOTICE DATED 26-05-2015 FOR THE MONTH OF MARCH, 2015.

P3 :

TRUE COPY OF THE APPEAL MEMORANDUM DATED 23-03-2015 FOR THE MONTH OF JANUARY, 2015.

P3(A) : TRUE COPY OF THE APPEAL MEMORANDUM DATED 12-05-2015 FOR THE MONTH OF FEBRUARY, 2015.

P3(B) : TRUE COPY OF THE APPEAL MEMORANDUM DATED 29-05-2015 FOR THE MONTH OF MARCH, 2015.

P4 :

TRUE COPY OF THE STAY PETITION DATED 04-04-2015 FOR THE MONTH OF JANUARY, 2015.

P4(A) : TRUE COPY OF THE STAY PETITION DATED 12-05-2015 FOR THE MONTH OF FEBRUARY, 2015.

P4(B) : TRUE COPY OF THE STAY PETITION DATED 29-05-2015 FOR THE MONTH OF MARCH, 2015.

RESPONDENT'S EXHIBITS:- NIL.

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

A.MUHAMED MUSTAQUE, J.

******************************************************* W.P.(C) No.19452 of 2015 ******************************************************* Dated this the 29th day of June, 2015

JUDGMENT

The petitioner, impugning Ext.P1 series of Assessment Orders, filed Ext.P3 series of appeals before the second respondent. The petitioner also filed Ext.P4 series of stay applications.

2. Considering the facts and circumstances, there shall be a direction to the second respondent to consider the stay applications within a period of two months after issuing notice to the petitioner. Till the disposal of the stay applications, all recovery proceedings based on the Assessment Orders shall be kept in abeyance. The writ petition is disposed of as above.

Sd/- A.MUHAMED MUSTAQUE, JUDGE ln