High Court of KeralaWP(C)/22425/2015disposed of

M/S. K.M.P.Industries 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. 22425 of 2015 (C) ---------------------------- PETITIONER:

------------------- M/S. K.M.P.INDUSTRIES, VENGASSERY P.O, PALAKKAD, REPRESENTED BY ITS MANAGING PARTNER K.V. MOHANAN.

BY ADV. SRI.K.G.ANIL BABU RESPONDENTS:

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1. THE COMMERCIAL TAX OFFICER, COMMERCIAL TAX OFFICE, OTTAPPALAM, PALAKKAD - 679101.

2. THE DEPUTY COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD - 678014.

3. THE TAHSILDAR, REVENUE RECOVERY, TALUK OFFICE, OTTAPALAM - 679101.

BY SENIOR GOVT. 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:

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WP(C).No. 22425 of 2015 (C) --------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS:

------------------------------------- P1:- COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2009-2010 DTD 24/3/2015. P2:- COPY OF STAY ORDER GRANTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT DATED 23/6/2015.

P3:- COPY OF THE PENATY ORDER FOR THE YEAR 2009-10 DTD 29/5/2015. P4:-COPY OF THE PENATY ORDER FOR THE YEAR 2010-11 DTD 29/5/2015. P5:- COPY OF THE PENATY ORDER FOR THE YEAR 2011-12 DTD 29/5/2015. P6:- COPY OF THE PENATY ORDER FOR THE YEAR 2012-13 DTD 29/5/2015. P7:- COPY OF THE REVISION PETITION FOR THE YEAR 2009-10 DTD 9/7/2015. P8:- COPY OF THE REVISION PETITION FOR THE YEAR 2010-11 DTD 9/7/2015. P9:- COPY OF THE REVISION PETITION FOR THE YEAR 2011-12 DTD 9/7/2015. P10:- COPY OF THE REVISION PETITION FOR THE YEAR 2012-13 DTD 9/7/2015. P11:- COPY OF THE STAY PETITION FOR THE YEAR 2010-11 DTD 9/7/2015. P12:- COPY OF THE STAY PETITION FOR THE YEAR 2011-12 DTD 9/7/2015. P13:- COPY OF THE STAY PETITION FOR THE YEAR 2012-13 DTD 9/7/2015. P14:- COPY OF THE DEMAND NOTICE FOR THE YEAR 2009-10 DTD 25/6/2015. P15:- COPY OF THE DEMAND NOTICE FOR THE YEAR 2010-11 DTD 25/6/2015. P16:- COPY OF THE DEMAND NOTICE FOR THE YEAR 2011-12 DTD 25/6/2015. P17:- COPY OF THE DEMAND NOTICE FOR THE YEAR 2012-13 DTD 25/6/2015. RESPONDENTS' EXHIBITS:

NIL.

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

A.MUHAMED MUSTAQUE, J.

***************************************************************************** W.P.(C) No.22425 of 2015 ****************************************************************************** Dated this the 24th day of July, 2015

JUDGMENT

The petitioner, impugning Exts.P3 to P6 penalty orders, filed Exts.P7 to P10 revision petitions before the second respondent. The petitioner also filed Exts.P11 to P13 stay petitions.

2. Considering the facts and circumstances, there shall be a direction to the second respondent to consider the stay petitions within a period of two months after issuing notice to the petitioner. Till the disposal of the stay petitions, all recovery proceedings based on the penalty orders shall be kept in abeyance. The writ petition is disposed of as above.

Sd/- A.MUHAMED MUSTAQUE, JUDGE ln