High Court of KeralaWP(C)/21836/2015disposed of

L.Abdul Karim v. Commercial Tax Officer

2015-07-21Honourable Mr. Justice A.Muhamed Mustaque3 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE TUESDAY, THE 21ST DAY OF JULY 2015/30TH ASHADHA, 1937 WP(C).No. 21836 of 2015 (D) ---------------------------- PETITIONERS :

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1. L. ABDUL KARIM, AGED 28 YEARS, PROPRIETOR, M/S.A.K. STORES, KODUVAYUR, PALAKKAD 678 101.

BY ADVS.SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS :

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1. COMMERCIAL TAX OFFICER, CHITTUR - 678101

2. KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, NOORNI, PALAKKAD 678 004, REPRESENTED BY ITS ASST. SECRETARY.

3. THE INSPECTING ASST. COMMISSIONER, CHITTUR - 678 101.

BY SENIOR GOVERNMENT PLEADER SMT. SHOBA ANNAMMA EAPPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21-07-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No. 21836 of 2015 (D) ---------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- P1:

TRUE COPY OF ORDER ISSUED BY THE 1ST RESPONDENT. P2:

COPY OF ORDER ISSUED BY THE ASST. COMMISSIONER (APPEALS), PALAKKAD IN KVAT NO.819/14.

P3:

COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.

P4:

COPY OF STAY PETITION FILED BY THE PETITIONER. P5:

COPY OF NOTICE IN FORM NO.1 ISSUED BY THE 3RD RESPONDENT RESPONDENT(S)' EXHIBITS :

NIL.

//TRUE COPY// P.A. TO JUDGE bp

A. MUHAMED MUSTAQUE, J.

-------------------------------------------- W.P(C). No. 21836 of 2015 ------------------------------------------- Dated this the 21st 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.P3 appeal along with Ext.P4 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 Ext.P4 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.P5 shall be kept in abeyance.

Sd/- A. MUHAMED MUSTAQUE, JUDGE.