High Court of KeralaWP(C)/21130/2015disposed of

M/S.Unin Trading Company v. The Commercial Tax Officer, Pnkunnam

2015-07-14Honourable Mr. Justice A.Muhamed Mustaque3 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE TUESDAY, THE 14TH DAY OF JULY 2015/23RD ASHADHA, 1937 WP(C).No. 21130 of 2015 (M) ---------------------------------------- PETITIONER:

------------------ M/S.UNION TRADING COMPANY, 1ST MILE, ANAKKALLU, KANJIRAPPILLY, KOTTAYAM DISTRICT, REPRESENTED BY ITS MANAGING PARTNER SHIMY SAYED.

BY ADV. SRI.HARISANKAR V. MENON RESPONDENTS:

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

1. THE COMMERCIAL TAX OFFICER, PONKUNNAM-686506.

2. THE DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, KOTTAYAM-686001.

3. THE INSPECTING ASST. COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, PALA-686575.

BY GOVERNMENT PLEADER SMT.SOBHA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14-07-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No. 21130 of 2015 (M) ----------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- EXHIBIT P1COPY OF ORDER ISSUED BY THE 1ST RESPONDENT. EXHIBIT P2COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.

EXHIBIT P3COPY OF STAY PETITION FILED BY THE PETITIONER. EXHIBIT P4COPY OF NOTICE IN FORM NO.1 ISSUED BY THE 3RD RESPONDENT. RESPONDENT(S)' EXHIBITS --------------------------------------- NIL.

/ TRUE COPY / P.S. TO JUDGE PJ

A.MUHAMED MUSTAQUE, J.

***************************************************************************** W.P.(C) No. 21130 of 2015 ****************************************************************************** Dated this the 14th day of July, 2015

JUDGMENT

The petitioner, impugning Ext.P1 Assessment Order, filed Ext.P2 appeal before the second respondent. The petitioner also filed Ext.P3 stay application.

2. Considering the facts and circumstances, there shall be a direction to the second respondent to consider the stay application within a period of two months after issuing notice to the petitioner. Till the disposal of the 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