High Court of KeralaWP(C)/23638/2015disposed of

M/S.Vadakkancherry Trading Co. v. Commercial Tax Officer

2015-08-21Honourable Mr. Justice A.Muhamed Mustaque3 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE FRIDAY, THE 21ST DAY OF AUGUST 2015/30TH SRAVANA, 1937 WP(C).No. 23638 of 2015 (D) ---------------------------- PETITIONER :

------------------ M/S.VADAKKANCHERRY TRADING CO., 26/8, MASJID ROAD, MAJESTIC BUILDING, BIG BAZAR, PALAKKAD REPRESENTED BY ITS MANAGING PARTNER, JALALUDHEEN R.S., AGED 50 YEARS BY ADVS.SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS :

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

1. COMMERCIAL TAX OFFICER, 1ST CIRCLE, PALAKKAD-678 001.

2. DEPUTY COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD-678 001.

3. THE INSPECTING ASST. COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD-678 001. R1 TO R3 BY SENIOR GOVERNMENT PLEADER SMT. SHOBA ANNAMMA EAPPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21-08-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No. 23638 of 2015 (D) ---------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- P1 :

COPY OF THE NOTICE ISSUED BY THE 1ST RESPONDENT DTD.30.8.2014. P2 :

COPY OF REPLY FILED BY THE PETITIONER DTD.30.9.2014. P2(A): COPY OF LISE OF PURCHASE INVOICES FOR SEPTEMBER, 2013. P2(B): COPY OF LIST OF PURCHASE INVOICES FOR OCTOBER, 2013. P2(C): COPY OF LIST OF PURCHASE INVOICES FOR MARCH, 2014. P3 :

COPY OF ORDER ISSUED BY THE 1ST RESPONDENT DTD.10.10.2014. P4 :

COPY OF LETTER SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DTD. 24.1.2015.

P5 :

COPY OF NOTICE IN FORM NO.1 ISSUED BY THE 3RD RESPONDENT DTD.20.12.2014.

RESPONDENT(S)' EXHIBITS :

NIL.

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

A.MUHAMED MUSTAQUE, J.

***************************************************************************** W.P.(C) No.23638 of 2015 ****************************************************************************** Dated this the 21st day of August, 2015

JUDGMENT

The petitioner, in Ext.P3 assessment order, have filed Ext.P4 rectification petition before the first respondent. In view of the above, there shall be a direction to the first respondent to consider the rectification petition within one month after issuing notice to the petitioner. Till the disposal of the rectification petition, recovery proceedings pursuant to Ext.P3 assessment order shall be deferred.

The writ petition is disposed of as above.

Sd/- A.MUHAMED MUSTAQUE, JUDGE ln