High Court of KeralaWP(C)/22354/2015disposed of

Ramesh P.G. v. The Commercial Tax Officer

2015-07-24Honourable Mr. Justice A.Muhamed Mustaque3 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE FRIDAY, THE 24TH DAY OF JULY 2015/2ND SRAVANA, 1937 WP(C).No. 22354 of 2015 (T) ---------------------------------------- PETITIONER(S):

----------------------- RAMESH P.G., PROPRIETOR, M/S. P.G.R. POWERTECH, PALACHIKKAD HOUSE, MATHOOR, MUDAPPALLUR, PALAKKAD.

BY ADVS.SRI.K.MANOJ CHANDRAN SRI.P.R.AJITHKUMAR RESPONDENT(S):

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

1. THE AGRICULTURAL INCOME TAX & COMMERCIAL TAX OFFICER, ALATHUR, PALAKKAD - 678 001.

2. THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES (APPEALS), PALAKKAD - 678 001.

3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, CHITTUR, PALAKKAD - 678 001. BY SENIOR GOVERNMENT PLEADER SMT.SOBHA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24-07-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: msv/

WP(C).No. 22354 of 2015 (T) --------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- EXHIBIT P1: TRUE COPY OF THE ASSESSMENT ORDER DATED 30.4.15. EXHIBIT P2: TRUE COPY OF THE APPEAL MEMORANDUM DATED 11.6.15. EXHIBIT P3: TRUE COPY OF THE STAY PETITION DATED 11.6.15. EXHIBIT P4: TRUE COPY OF THE REVENUE RECOVERY NOTICE DATED 14.7.15. RESPONDENT(S)' EXHIBITS:

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

A.MUHAMED MUSTAQUE, J.

***************************************************************************** W.P.(C) No.22354 of 2015 ****************************************************************************** Dated this the 24th 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