High Court of KeralaWP(C)/21443/2015disposed of

Laiju V v. State Of Kerala

2015-07-153 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE WEDNESDAY, THE 15TH DAY OF JULY 2015/24TH ASHADHA, 1937 WP(C).No. 21443 of 2015 (E) --------------------------------------- PETITIONER(S):

----------------------- LAIJU V., M/S. KRIPA ENGINE CARE SERVICE, PISHARATH HOSUE, VARANAD P.O., CHARTHALA, ALAPUZHA - 688 543.

BY ADVS.DR.K.P.PRADEEP SMT.K.N.RAJANI RESPONDENT(S):

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

1. STATE OF KERALA, REPRESENTED BY ITS PRINCIPAL SECRETARY TO TAXES, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM - 695 001.

2. COMMERCIAL TAX OFFICER -1, DEPARTMENT OF COMMERCIAL TAXES, CHERTHALA, ALAPUZHA - 688 524.

3. DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, KOLLAM - 691 013.

4. DEPUTY TAHSILDAR (RR), TALUK OFFICE, CHERTHALA, ALAPUZHA - 688 524.

BY GOVERNMENT PLEADER SMT.M.T.SHEEBA THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15-07-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: msv/

WP(C).No. 21443 of 2015 (E) --------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- P1 - TRUE COPY OF THE ASSESSMENT ORDER NO. 32040862165 C/2012-13 DT. 09.3.15 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER UNDER THE CST ACT. P1(A) - TRUE COPY FOTHE ASSESSMENT ORDER NO. 32040862165 C/2013-14 DT. 09.3.15 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER UNDER THE CST ACT.

P2 - TRUE COPY OF THE APPEAL DT. 13.7.15 FILED FOR THE YEAR 2012-13 IN EXT. P1 ASSESSMENT ORDER FILED BEFORE THE 3RD RESPONDENT. P2(A) - TRUE COPY OF THE APPEAL DT. 13.7.15 FILED FOR THE YEAR 2013-14 IN EXT. P1(A) ASSESSMENT ORDER FILED BEFORE THE 3RD RESPONDENT. P3 - TRUE COPY OF THE APPLICATION FOR OCNDONATION OF DELAY DT. 13.7.15 FILED IN EXT. P2 APPEAL PENDING BEFORE THE 3RD RESPONDENT. P3(A) - TRUE COPY OF THEAPPLICATION FOR CONDONATION OF DEALY DT. 13.7.15 FILED IN EXT. P2(A) APPEAL PENDING BEFORE THE 3RD RESPONDENT. P4 - TRUE COPY OF THE APPLICATION FOR STAY DT. 13.7.15 FILED IN EXT. P2 APPEAL PENDING BEFORE THE 3RD RESPONDENT.

P4(A) - TRUE COPY OF THE APPLICATION FOR STAY DT. 13.7.15 FILED IN EXT. P2(A) APPEAL PENDING BEFORE THE 3RD RESPONDENT.

P5 - TRUE COPY OF THE DEMAND NTICE UNDER SECTION 7 OF THE RR ACT NO 2015/1181/14/200 DT. 16.6.2015 ISSUED BY THE 4TH RESPONDENT TO THE PETITIONER FOR THE ASSESSMENT YEAR 2012-13.

P5(A) - TRUE COPY OF THE DEMAND NOTICE UNDER SECTION 34 OF THE RR ACT NO. 2015/1181/4/200 DT. 16/6/2015 ISSUED BY THE 4TH RESPONDENT TO THE PETITIONER FOR THE ASSESSMENT YEAR 2012-13.

P6 - TRUE COPY OF THE DEMAND NOTICE UNDER SECTION 7 OF THE RR ACT NO. 2015/1180/4/200 DT. 16.6.15 ISSUED BY THE 4TH RESPONDENT TO THE PETITIONER FOR THE ASSESSMENT YEAR 2013-14.

P6(A) - TRUE COPY OF THE DEMAD NOTICE UNDER SECTION 34 OF THE RR ACT NO. 2015/1180/4/200 DT. 16/6/2015 ISSUED BY THE 4TH RESPONDENT TO THE PETITIONER FOR THE ASSESSMENT YEAR 2013-14.

RESPONDENT(S)' EXHIBITS:

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

A. MUHAMED MUSTAQUE, J.

-------------------------------------------- W.P(C). No. 21443 of 2015 ------------------------------------------- Dated this the 15th day of July, 2015

J U D G M E N T

Petitioner as against Exts.P1 & P1(a) assessment orders preferred Exts.P2 & P2(a) appeals along with Exts.P3 & P3(a) applications for condonation of delay and Exts.P4 & P4(a) applications for stay.

Considering the facts and circumstances, following directions are issued:

(i) The delay applications shall be considered within one month.

(ii) If the delay is condoned, the applications for stay shall be considered within a further period of one month after notice to the petitioner.

(iii) Coercive steps shall be deferred in tune with the directions. This writ petition is disposed of.

Sd/- A. MUHAMED MUSTAQUE, JUDGE.