Joise John v. Commercial Tax Officer
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. 19548 of 2015 (P) ---------------------------- PETITIONER :
--------------------- JOISE JOHN, AGED 39 YEARS S/O.JOHN THOMAS PROPRIETOR, M/S.MANDAPATHIL FURNITURE & INTERIORS MANJOOR P.O., KURUPPANTHARA, KOTTAYAM.
BY ADV. SRI.C.K.SREEJITH RESPONDENT(S) :
----------------------------
1. COMMERCIAL TAX OFFICER ETTUMANOOR, KOTTAYAM - 686 631.
2. THE DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES DEPARTMENT, KOTTAYAM - 686 001.
3. DEPUTY TAHSILDAR, REVENUE RECOVERY, VAIKOM, KOTTAYAM - 686 141.
4. STATE OF KERALA - REPRESENTED BY SECRETARY TO GOVERNMENT TAXES DEPARTMENT, GOVT. SECRETARIAT TRIVANDRUM - 695 001.
R1 TO R4 BY SR. GOVT. PLEADER SMT. SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29-06-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
Mn ...2/-
WP(C).No. 19548 of 2015 (P) ---------------------------------------- APPENDIX PETITIONERS' EXHIBITS :
------------------------------------- EXT. P1THE TRUE COPY OF THE ASSESSMENT ORDER NO.CR-3564/2010-2011, CR-355/2010-11 DTD. 5/5/2015.
EXT. P2THE TRUE COPY OF THE DEMAND NOTICE IN FORM NO.12 IN NO.CR-3564/2010-11, CR-355/2010-11 DTD. 7/5/2015. EXT. P3THE TRUE COPY OF THE APPEAL MEMORANDUM IN FORM NO.29 DATED 23.6.2015.
EXT. P4THE TRUE COPY OF GROUNDS OF APPEAL IN EXT P3 FILED BEFORE THE 2ND RESPONDENT.
EXT. P5THE TRUE COPY OF THE DELAY CONDONATION PETTION IN FORM NO.30 DATED 23.6.2015 BEFORE THE 2ND RESPONDENT. EXT. P6THE TRUE COPY OF URGENT PETITION IN FORM NO.30 DATED 23.6.2015.
EXT. P7TRUE COPY OF STAY PETITON DATED 23.6.2015 BEFORE THE 2ND RESPONDENT.
EXT. P8THE TRUE COPY OF THE RR DEMAND NOTICE IN NO.G2-2015/560/5/500 DATED 10.6.2015.
RESPONDENT(S)' EXHIBITS : NIL -------------------------------------------------------------- //TRUE COPY// P.S. TO JUDGE Mn
A.MUHAMED MUSTAQUE, J.
******************************************************* W.P.(C) No.19548 of 2015 ******************************************************* Dated this the 29th day of June, 2015
JUDGMENT
The petitioner, impugning Ext.P1 Assessment Order, filed Ext.P3 appeal before the second respondent along with Ext.P7 stay application. The petitioner also filed Ext.P5 delay condonation petition.
2. Considering the facts and circumstances, there shall be a direction to the second respondent to consider the delay condonation petition and the stay application within a period of two months after issuing notice to the petitioner. Till the disposal of stay application, all recovery proceedings based on the Assessment Order shall be kept in abeyance.
The writ petition is disposed of as above.
Sd/- A.MUHAMED MUSTAQUE, JUDGE ln