High Court of KeralaWP(C)/20645/2015disposed of

Yasir Arafath v. Commercial Tax Officer

2015-07-083 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE WEDNESDAY, THE 8TH DAY OF JULY 2015/17TH ASHADHA, 1937 WP(C).No. 20645 of 2015 (E) ---------------------------------------- PETITIONER(S):

----------------------- YASIR ARAFATH, PROPRIETOR, MOBILE WORLD, DOOR NO. 40/4A, 2908, PENTA MENAKA, ERNAKULAM - 682 011.

BY ADV. SRI.K.S.HARIHARAN NAIR RESPONDENT(S):

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

1. COMMERCIAL TAX OFFICER, KVAT, CIRCLE III, ERNAKULAM - 682 018.

2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM - 682 015.

3. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM, KAKKANAD - 682 030. BY SENIOR GOVERNMENT PLEADER SMT.SOBHA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08-07-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: msv/

WP(C).No. 20645 of 2015 (E) --------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- EXHIBIT-P1- COPY OF THE ASSESSMENT ORDER DATED 25/04/2015 ISSUED BY THE IST RESPONDENT.

EXHIBIT-P2- COPY OF THE APPEAL MEMORANDUM DATED 21/05/2015 AGAINST EXHIBIT-P1.

EXHIBIT-P3- COPY OF THE STAY PETITION 21/05/2015 IN EXHIBIT-P2 APPEAL. EXHIBIT-P4- COPY OF THE RR NOTICE DATED 23/06/2015 ISSUED BY THE 3RD RESPONDENT.

RESPONDENT(S)' EXHIBITS:

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

A. MUHAMED MUSTAQUE, J.

-------------------------------------------- W.P(C). No. 20645 of 2015 ------------------------------------------- Dated this the 8th 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 2012-13 passed by the 1st respondent. The petitioner has preferred Ext.P2 appeal and Ext.P3 petition for stay 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 Ext.P4 shall be kept in abeyance.

Sd/- A. MUHAMED MUSTAQUE, JUDGE.