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High Court of KeralaWP(C)/22805/2015disposed of

Hazeena Banu v. Commercial Tax Officer-Ii

2015-07-284 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE TUESDAY, THE 28TH DAY OF JULY 2015/6TH SRAVANA, 1937 WP(C).No. 22805 of 2015 (A) ---------------------------- PETITIONER(S):

------------------------ HAZEENA BANU, W/O.M.A. IBRAHIM, PROPRIETRIX, M/S. A.R AND SONS, UPPALA, KASARAGOD DISTRICT.

BY ADVS.SRI.C.K.SREEJITH, SRI.V.V. PADMANABHAN.

RESPONDENT(S):

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

1. COMMERCIAL TAX OFFICER-II, COMMERCIAL TAX OFFICE, KASARAGOD -671 121.

2. THE DEPUTY COMMISSIONER (APPEALS), KOZHIKODE - 673 032.

3. STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM - 695 001.

BY SR. GOVT. PLEADER SMT.SOBHA ANNAMMA EAPEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28-07-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

rs.

WP(C).No. 22805 of 2015 (A) APPENDIX PETITIONER'S EXHIBITS:- EXHIBIT-P1TRUE COPY OF THE ASSESSMENT ORDER DATED 06/04/2015. EXHIBIT-P2TRUE COPY OF THE APPEAL FILED BEFORE THE 2ND RESPONDENT DATED 27/05/2015.

EXHIBIT-P3TRUE COPY OF THE DEMAND NOTICE ISSUED ALONG WITH EXHIBIT-P1 DATED 28/04/2015.

EXHIBIT-P4TRUE COPY OF THE STAY PETITION.

RESPONDENT'S EXHIBITS:- NIL.

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

A.MUHAMED MUSTAQUE, J.

-------------------------------------------- W.P.(C).No. 22805 of 2015 ---------------------------------------------------- Dated this the 28th day of July,2015

J U D G M E N T

------------------------- The petitioner, as against Ext.P1 Assessment order for the year 2012-13 filed Ext.P3 appeal before the 2nd respondent. The petitioner also filed an application for stay against the recovery proceedings of Assessment order. The petitioner approached this Court on account of Ext.P3 demand notice based on Assessment Order.

2.

In view of the above, there shall be a direction to the 2nd respondent to consider the stay petition within a period of two months after issuing notice to the petitioner. Till the disposal of stay application, all recovery proceedings based on Assessment Order shall be kept abeyance. The petitioner shall produce the copy of the judgment along with the copy of the writ petition before the

W.P.(C).No.22805 of 2015 2nd respondent for compliance The writ petition is disposed of as above.

Sd/ A.MUHAMED MUSTAQUE, JUDGE jm/