High Court of KeralaWP(C)/22433/2015disposed of

M/S.Techsmith Software (P) Ltd 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. 22433 of 2015 (D) --------------------------------------- PETITIONER(S):

----------------------- M/S.TECHSMITH SOFTWARE (P) LTD ., 40/181 F, P.T.USHA ROAD, ERNAKULAM, REPRESENTED BY ITS MANAGING DIRECTOR ABDUL SALAM K.A.

BY ADVS.SMT.S.K.DEVI SRI.M.RAJ MOHAN RESPONDENT(S):

-------------------------- 1.

THE COMMERCIAL TAX OFFICER, DEPARTMENT OF COMMERCIAL TAXES, II CIRCLE, ERNAKULAM - 682 018.

THE DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM - 682 015.

BY 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. 22433 of 2015 (D) --------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS:

-------------------------------------- EXT.P1: TRUE COPY OF THE ASSESSMENT ORDER NO.32071626628/2011-12 DTD.19.6.2015.

EXT.P2: TRUE COPY OF THE APPEAL DTD.30.6.2015. EXT.P3: TRUE COPY OF THE STAY PETITION DTD.30.6.2015. RESPONDENT(S)' EXHIBITS:

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

A.MUHAMED MUSTAQUE, J.

***************************************************************************** W.P.(C) No.22433 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