High Court of KeralaWP(C)/20360/2015disposed of

M/S Lakshmi Rubber & Plastics v. The Commercial Tax Officer

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

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE TUESDAY, THE 7TH DAY OF JULY 2015/16TH ASHADHA, 1937 WP(C).No. 20360 of 2015 (T) ---------------------------- PETITIONER :

---------------------- M/S. LAKSHMI RUBBER & PLASTICS (DEFUNCT) BHAGHAVATHI VILASAM, MULLAKKAL, ALAPPUZHA REP. BY THE PROPRIETOR A. ANANTHA SIVAN.

BY ADVS.SRI.K.P.ABDUL AZEES SMT.T.ARCHANA RESPONDENTS :

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

1. THE COMMERCIAL TAX OFFICER 2ND CIRCLE, ALAPPUZHA - 688 001.

2. THE DEPUTY COMMISSIONER(APPEALS) KOLLAM - 691 013.

3. THE DEPUTY TAHSILDAR AMBALAPUZHA - 688 561.

4. THE COMMISSIONER, COMMERCIAL TAXES, THIRUVANANTHAPURAM-695 001. R1 TIO R4 BY SR. GOVT. PLEADER SMT. SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07-07-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

Mn ...2/-

WP(C).No. 20360 of 2015 (T) ---------------------------------------- APPENDIX PETITIONERS' EXHIBITS :

------------------------------------- EXT. P1:- THE TRUE COPY OF ASSESSMENT ORDER BY COMMERCIAL TAX OFFICER, 2ND CIRCLE, ALAPPUZHA.

EXT. P2:- THE TRUE COPY OF APPEAL MEMORANDUM FILED BEFORE THE DEPUTY COMMISSIONER (APPEALS), KOLLAM.

EXT. P3:- THE TRUE COPY OF STAY PETITION FILED BEFORE THE DEPUTY COMMISSIONER (APPEALS).

EXT. P4:- THE TRUE COPY OF REVENUE RECOVERY NOTICE ISSUED BY THE DEPUTY TAHSILDAR, AMBALAPUZHA.

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

A.MUHAMED MUSTAQUE, J.

------------------------------------ W.P.(C) No.20360 of 2015 ----------------------------------- Dated this the 7th day of July, 2015

J U D G M E N T

The petitioner has filed this writ petition challenging Ext.P1 assessment order for the year 2011-12 passed by the 1st respondent. The petitioner has preferred Ext.P2 appeal and Ext.P3 stay petition against the said order.

2. Heard the learned counsel for the petitioner as well as the learned Government Pleader for the respondents.

3. Considering the facts and circumstances of the case, this writ petition is disposed of directing the 2nd respondent to consider the stay petition, after issuing notice to the petitioner, within a period of two months from the date of receipt of a copy of this judgment. Till a final decision is taken as directed above, all the coercive proceedings pursuant to Exts.P1 and P4 shall be kept in abeyance.

Sd/- A.MUHAMED MUSTAQUE, JUDGE.