High Court of KeralaWP(C)/23378/2015disposed of

M/S. Universal Marvas Digital World v. The Commercial Tax Officer

2015-08-04Honourable Mr. Justice A.Muhamed Mustaque3 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE TUESDAY, THE 4TH DAY OF AUGUST 2015/13TH SRAVANA, 1937 WP(C).No. 23378 of 2015 (V) ---------------------------- PETITIONER :

--------------------- M/S. UNIVERSAL MARVAS DIGITAL WORLD 681, VAHUKAPARAMBIL HOUSE, 6, MULAVUKAD DESOM ERNAKULAM, REPRESENTED BY ITS PROPRIETOR MR.FIRDOUS V.S.

BY ADVS.SRI.K.J.ABRAHAM SRI.NIKHIL JOHN RESPONDENT(S) :

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

1. THE COMMERCIAL TAX OFFICER 1ST CIRCLE, ERNAKULAM-682 018.

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

3. THE DEPUTY THAHASILDAR (RR) KANAYANNUR THALUK, ERNAKULAM, KOCHI-682 030.

R1 TO R3 BY SR.GOVT. PLEADER SMT. SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04-08-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

Mn ...2/-

WP(C).No. 23378 of 2015 (V) ---------------------------------------- APPENDIX PETITIONERS' EXHIBITS :

------------------------------------- EXT. P1 :

TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2011-12 DATED 30/4/2015.

EXT. P1(a) :

TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2012-13 DATED 4/5/2015.

EXT. P2 :

TRUE COPY OF THE APPEAL MEMORANDUM IN FORM NO.29 DATED 4/6/2015 FOR THE YEAR 2011-12.

EXT. P2(a) :

TRUE COPY OF THE APPEAL MEMORANDUM IN FORM NO.29 DATED 4/6/2015 FOR THE YEAR 2012-13.

EXT. P3 :

TRUE COPY OF THE FORM NO.30 STAY PETITION DATED 4/6/2015 FOR THE YEAR 2011-12.

EXT. P3(a) :

TRUE COPY OF THE FORM NO.30 STAY PETITION DATED 4/6/2015 FOR THE YEAR 2012-13.

EXT. P4 :

TRUE COPY OF THE FORM NO.1 DEMAND NOTICE NO.E2-3443/15/ST DATED 20/6/2015.

EXT. P4(a) :

TRUE COPY OF THE FORM NO.1 DEMAND NOTICE NO.E2-3444/15/ST DATED 20/6/2015.

RESPONDENT(S)' EXHIBITS : NIL ------------------------------------------------------------ //TRUE COPY// P.S. TO JUDGE Mn

A.MUHAMED MUSTAQUE, J.

***************************************************************************** W.P.(C) No.23378 of 2015 ****************************************************************************** Dated this the 4th day of August, 2015

JUDGMENT

The petitioner, impugning Exts.P1 and P1(a) assessment orders, filed Exts.P2 and P2(a) appeals before the second respondent. The petitioner also filed Exts.P3 and P3(a) stay applications.

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

Sd/- A.MUHAMED MUSTAQUE, JUDGE ln