Bibin Paul v. Assistant Commissioner [Appeals]

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE WEDNESDAY, THE 5TH DAY OF AUGUST 2015/14TH SRAVANA, 1937 WP(C).No. 23582 of 2015 (W) ---------------------------- PETITIONER(S):

-------------------------- BIBIN PAUL, PROPRIETOR, SEAFOAM REXIN CENTRE, T.B. JUNCTION, ANGAMALY.

BY ADV. SRI.AJI V.DEV RESPONDENT(S):

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

1. ASSISTANT COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM-682015.

2. COMMERCIAL TAX OFFICER-II, ANGAMALY-683572.

BY SENIOR GOVT. PLEADER SMT.SOBHA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05-08-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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WP(C).No. 23582 of 2015 (W) ---------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS:

------------------------------------- EXHIBIT P1:

A TRUE COPY OF THE IMPUGNED ASSESSMENT ORDER FOR THE YEAR 2013-14 DATED 28.1.2015.

EXT. P1(A):

A TRUE COPY OF THE IMPUGNED ASSESSMENT ORDER FOR THE YEAR 2014-15 DATED 28.1.2015.

EXHIBIT P2:

A TRUE COPY OF THE STATUTORY APPEAL AND STAY PETITION FILED BY THE PETITIONER BEFORE THE IST RESPONDENT FOR THE YEAR 2013-14 DATED 5.5.2015.

EXT.P2(A):

A TRUE COPY OF THE STATUTORY APPEAL & STAY PETITION FILED BY THE PETITIONER BEFORE THE IST RESPONDENT FOR THE YEAR 2014-15 DATED 5.5.2015.

EXHIBIT P3:

A TRUE COPY OF THE INTER LOCUTORY ORDER GRANTING STAY BY THE IST RESPONDENT FOR 2013-14 DATED 19.5.2015. EXT.P3(A):

A TRUE COPY OF THE INTER LOCUTORY ORDER GRANTING STAY BY THE IST RESPONDENT FOR 2014-15 DATED 19.5.2015. RESPONDENT(S)' EXHIBITS:

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

A.MUHAMED MUSTAQUE, J.

***************************************************************************** W.P.(C) No.23582 of 2015 ****************************************************************************** Dated this the 5th day of August, 2015

JUDGMENT

The petitioner has approached this Court impugning conditional orders passed in appeals as against assessment orders. The impugned assessment orders are produced as Exts.P1 and P1(a). The conditional orders are produced as Exts.P3 and P3(a). The only prayer of the petitioner is that he may be given an instalment facility to pay the amount ordered in Exts.P3 and P3(a) in three instalments. Considering the above, the petitioner is permitted to discharge the amount ordered in Exts.P3 and P3(a) orders in three instalments. The first instalment shall be paid on or before 18.8.2015. The second instalment shall be paid on or before 18.9.2015 and the third instalment shall be paid on or before 18.10.2015. The writ petition is disposed of as above.

Sd/- A.MUHAMED MUSTAQUE, JUDGE ln