High Court of KeralaWP(C)/22809/2015disposed of

M/S. J & B Enterprises v. The Commercial Tax Officer, Nilambur

2015-08-17Honourable Mr. Justice A.Muhamed Mustaque3 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE MONDAY, THE 17TH DAY OF AUGUST 2015/26TH SRAVANA, 1937 WP(C).No. 22809 of 2015 (A) ---------------------------- PETITIONER:

------------------- M/S. J & B ENTERPRISES, NP - 2/296 A, HIGH SCHOOL ROAD, NILAMBUR P.O.MALAPPURAM DIST - 679 329, REPRESENTED BY ITS MANAGING PARTNER ANAS BABU.P BY ADVS.SRI.P.N.DAMODARAN NAMBOODIRI SMT.K.P.RANI RESPONDENT(S):

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

1. THE COMMERCIAL TAX OFFICER, DEPARTMENT OF COMMERCIAL TAXES, NILAMBUR, MALAPPURAM - 679 329.

2. ASSISTANT COMMISSIONER (APPEALS) DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD - 678 001.

3. THE DEPUTY TAHSILDAR (REVENUE RECOVERY), TALUK OFFICE, NILAMBUR - 679 329.

BY SENIOR GOVERNMENT PLEADER SRI.R.RANJITH THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 17-08-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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WP(C).No. 22809 of 2015 (A) --------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS:

------------------------------------- EXT.P-1:

TRUE COPY OF THE ASSESSMENT ORDER NO.32100964964 DATED 25.8.2014 PASSED BY THE FIRST RESPONDENT FOR THE YEAR 2011 - 12.

EXT.P-1(A): TRUE COPY OF THE RECTIFIED ORDER NO.32100964964 DATED 12.1.2014 PASSED BY THE FIRST RESPONDENT FOR THE YEAR 2011 - 12.

EXT.P-2:

TRUE COPY OF THE FIRST APPEAL DATED 25.7.2015 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2011 - 12.

EXT.P-3:

TRUE COPY OF THE STAY PETITION DATED 25.7.2015 FOR THE YEAR 2011 - 12 ISSUED BY THE 2ND RESPONDENT.

EXT.P-4:

TRUE COPY OF THE REVENUE RECOVERY NOTICE NO.2015/218/10/500 DATED 9.6.2015 ISSUED BY THE 3RD RESPONDENT FOR THE YEAR 2011 - 12.

RESPONDENT(S)' EXHIBITS:

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

A. MUHAMED MUSTAQUE, J ----------------------------------------------------- W.P.(C).No. 22809 of 2015 ----------------------------------------------------- Dated this the 17th day of August, 2015

JUDGMENT

The petitioner, as against assessment order for the year 2011-12, has preferred an appeal. The petitioner has been served with the revenue recovery proceedings. Considering the facts and circumstances, the following directions are issued :

There shall be a direction to the Appellate Authority to dispose the appeal within a period of four months after notice to the petitioner. Till the disposal of the appeal, the revenue recovery proceedings shall be deferred on condition that the petitioner remits 20% of the disputed demand within one month and furnishing the security for the remainder. The writ petition is disposed of as above.

Sd/- A. MUHAMED MUSTAQUE, JUDGE bpr