High Court of KeralaWP(C)/22050/2015disposed of

Orchid Wedding Centre v. Commercial Tax Officer

2015-07-22Honourable Mr. Justice A.Muhamed Mustaque3 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE WEDNESDAY, THE 22ND DAY OF JULY 2015/31ST ASHADHA, 1937 WP(C).No. 22050 of 2015 (E) ---------------------------- PETITIONER:

------------------- ORCHID WEDDING CENTRE, NEW BUS STAND, KASARAGOD, PIN - 670 121, REPRESENTED BY ITS AUTHORISED SIGNATORY SRI.P.SUBAIR BY ADV. SRI.S.ANIL KUMAR (TRIVANDRUM) RESPONDENT(S):

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1. COMMERCIAL TAX OFFICER, KASARAGOD DISTRICT, PIN - 670 121.

2. THE DY.COMMISSIONER (APPEALS), COMMERCIAL TAXES, NIRMAL ARCADE, ERANHIPPALAM, KOZHIKODE - 673 006.

*3. THE INSPECTING ASST. COMMISSIONER, COMMERCIAL TAXES, KASARAGOD - 671 121.(DELETED) *THE EXISTING THIRD RESPONDENT IS DELETED AND SUBSTITUTED BY "THE DEPUTY TAHSILDAR(RR), TALUK OFFICE, PERINTHALMANNA, MALAPPURAM DISTRICT - 676 505" AS PER ORDER DATED 22.7.2015 IN IA.10535/2015. BY SENIOR GOVT. PLEADER SMT.SOBHA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22-07-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

mbr/

WP(C).No. 22050 of 2015 (E) --------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS:

------------------------------------- P1COPY OF ORDER DATED 23.2.2015 OF THE 1ST RESPONDENT FOR THE YEAR 2009-2010.

P2- COPY OF APPEAL MEMORANDUM AGAINST EXT P1.

P3COPY OF STAY PETITION IN EXT P2 APPEAL.

P4COPY OF NOTICE DATED 25.6.15 OF THE 3RD RESPONDENT UNDER THE RR ACT.

RESPONDENTS' EXHIBITS:

NIL.

//TRUE COPY// P.S. TO JUDGE mbr/

A.MUHAMED MUSTAQUE, J.

***************************************************************************** W.P.(C) No.22050 of 2015 ****************************************************************************** Dated this the 22nd 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