High Court of KeralaWP(C)/19535/2015disposed of

K.V.Usman v. Commercial Tax Officer

2015-06-30Honourable Mr. Justice A.Muhamed Mustaque3 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE TUESDAY, THE 30TH DAY OF JUNE 2015/9TH ASHADHA, 1937 WP(C).No. 19535 of 2015 (N) ---------------------------- PETITIONER :

---------------------- K.V. USMAN, M/S.CHROME TRADES, VENGOOR, MELATUR MALAPPURAM DISTRICT.

BY ADVS. SRI.HARISANKAR V. MENON SMT. MEERA V. MENON RESPONDENT(S) :

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

1. THE COMMERCIAL TAX OFFICER PERINTHALMANNA - 679 322.

2. THE ASST. COMMISSIONER (APPEALS) DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD- 678 014.

3. THE DEPUTY TAHSILDAR REVENUE RECOVERY, TALUK OFFICE PERINTHALMANNA - 679 322.

R1 TO R3 BY SR. GOVT. PLEADER SMT. SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30-06-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

Mn ...2/-

WP(C).No. 19535 of 2015 (N) ---------------------------------------- APPENDIX PETITIONERS' EXHIBITS :

------------------------------------- EXT. P1COPY OF ORDER ISSUED BY THE 1ST RESPONDENT DATED 29-1-2015. EXT. P1(a)- COPY OF ORDER ISSUED BY THE 1ST RESPONDENT DATED 31-1-2015. EXT. P2COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 30-3-2015.

EXT. P2(a)- COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 30-3-2015.

EXT. P3COPY OF STAY PETITON FILED BY THE PETITONER DATED 30-3-2015. EXT. P3(a)- COPY OF STAY PETITON FILED BY THE PETITONER DATED 30-3-2015. EXT. P4COPY OF DELAY PETITION FILED BY THE PETITIONER DATED 30-3-2015.

EXT. P4(a)- COPY OF DELAY PETITION FILED BY THE PETITIONER DATED 30-3-2015.

EXT. P5COPY OF NOTICE IN FORM NO.1 ISSUED BY THE 3RD RESPONDENT DATED 18-6-2015.

EXT. P5(a)- COPY OF NOTICE IN FORM NO.10 ISSUED BY THE 3RD RESPONDENT DATED 18-6-2015.

EXT. P6COPY OF NOTICE IN FORM NO.1 ISSUED BY THE 3RD RESPONDENT DATED 18-6-2015.

EXT. P6(a)- COPY OF NOTICE IN FORM NO.10 ISSUED BY THE 3RD RESPONDENT DATED 18-6-2015.

RESPONDENT(S)' EXHIBITS : NIL -------------------------------------------------------- //TRUE COPY// P.A. TO JUDGE Mn

A.MUHAMED MUSTAQUE, J.

------------------------------------ W.P.(C) No.19535 of 2015 ----------------------------------- Dated this the 30th day of June, 2015

J U D G M E N T

The petitioner has filed Exts.P2 & P2(a) appeals and Exts.P3 & P3(a) stay petitions along with Exts.P4 & P4(a) delay condonation petitions against the assessment orders.

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 delay condonation petitions within a period of one month from the date of receipt of a copy of this judgment. If the delay condonation petitions are allowed, the stay applications shall be considered within a further period of one month, after issuing notice to the petitioner. Till a final decision is taken as directed above, all coercive proceedings shall be kept in abeyance. Sd/- A.MUHAMED MUSTAQUE, JUDGE.