High Court of KeralaWP(C)/19785/2015disposed of

C.J.Augusty v. The Commercial Tax Officer-1 (Works Contract)

2015-07-01Honourable Mr. Justice A.Muhamed Mustaque3 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE WEDNESDAY, THE 1ST DAY OF JULY 2015/10TH ASHADHA, 1937 WP(C).No. 19785 of 2015 (W) -------------------------------------- PETITIONER(S):

----------------------- SHRI.C.J.AUGUSTY, CONTRACTOR, CHELLANTHARA HOUSE, MANNANCHERRY, KOTTIYUR, KANNUR.

BY ADVS.SRI.T.M.SREEDHARAN (SR.) SRI.V.P.NARAYANAN SMT.DIVYA RAVINDRAN RESPONDENT(S):

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

1. THE COMMERCIAL TAX OFFICER-1 (WORKS CONTRACT), COMMERCIAL TAXES, 670 001, KANNUR.

2. THE DEPUTY COMMISSIONER (APPEALS), APPELLATE ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, NIRMAL ARCADE, ERNAHIPALAM KOZHIKODE-670 006.

3. THE DEPUTY TAHSILDAR , REVENUE RECOVERY, TALUK OFFICE, IRITTY, KANNUR DISTRICT - 670 024.

BY SENIOR GOVERNMENT PLEADER SMT.SOBHA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01-07-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: msv/

WP(C).No. 19785 of 2015 (W) ----------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- EXT.P1: TRUE COPY OF THE ASSESSMENT ORDER DATED 21/7/14 ISSUED BY THE 1ST RESPONDENT ALONG WITH DEMAND NOTICE FOR AY-2011-12. EXT.P2: TRUE COPY OF THE ASSESSMENT ORDER DATED 22/7/2014 ISSUED BY THE 1ST RESPONDENT ALONG WITH DEMAND NOTICE FOR AY-2012-13. EXT.P3: TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 19/8/2014 FILED BY THE PETITIONER FOR AY-2011-12 BEFORE THE 2ND RESPONDENT. EXT.P3(A): TRUE COPY OF THE STAY PETITION DATED 19/8/2014 FILED BY THE PETITIONER FOR AY-2011-12 BEFORE THE 2ND RESPONDENT. EXT.P4: TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 19/8/2014 FILED BY THE PETITIONER FOR AY-2011-13 BEFORE THE 2ND RESPONDENT. EXT.P4(A): TRUE COPY OF THE STAY PETITION DATED 19/8/2014 FILED BY THE PETITIONER FOR AY-2011-13 BEFORE THE 2ND RESPONDENT. EXT.P5: TRUE COPY OF THE NOTICES DATED 15/6/2015 IN FORM NO.1&10 ISSUED BY THE 3RD RESPONDENT FOR AY-2012-13.

RESPONDENT(S)' EXHIBITS:

----------------------------------------- NIL //TRUE COPY// P.S.TO JUDGE Msv/

A.MUHAMED MUSTAQUE, J.

******************************************************* W.P.(C) No.19785 of 2015 ******************************************************* Dated this the 1st day of July, 2015

JUDGMENT

The petitioner, impugning Exts.P1 and P2 Assessment Orders, filed Exts.P3 and P4 appeals before the second respondent. The petitioner also filed Ext.P3(a) and P4(a) 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