High Court of KeralaWP(C)/23725/2015disposed of

Manuelsons Hotels (P) Ltd. v. The Commercial Tax Officer (Luxury Tax)

2015-08-06Honourable Mr. Justice A.Muhamed Mustaque3 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE THURSDAY, THE 6TH DAY OF AUGUST 2015/15TH SRAVANA, 1937 WP(C).No. 23725 of 2015 (M) ---------------------------- PETITIONER:

------------------- MANUELSONS HOTELS (P) LTD., G.H ROAD, KOZHIKODE, REPRESENTED BY ITS MANAGING DIRECTOR, MR.P.M.ANTONY.

BY ADVS.SRI.P.RAGHUNATH SRI.PREMJIT NAGENDRAN RESPONDENT(S):

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

1. THE COMMERCIAL TAX OFFICER (LUXURY TAX), KOZHIKODE - 673 005.

2. DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, KOZHIKODE - 673 005.

3. THE SALES TAX OFFICER (RECOVERY), O/O. THE DEPUTY COMMISSIONER, COMMERCIAL TAXES, KOZHIKODE - 673 005.

BY SENIOR GOVT. PLEADER SMT.SOBHA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06-08-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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WP(C).No. 23725 of 2015 (M) ---------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS:

------------------------------------- EXHIBIT P1.

PHOTOCOPY OF THE ASSESSMENT ORDER FOR 2011-12 DATED 30.4.15.

EXHIBIT P2.

PHOTCOPY OF THE APPEAL FILED AGAINST EXHIBIT P1 ORDER. EXHIBIT P3.

PHOTOCOPY OF THE STAY PETITION FILED ALONG WITH EXHIBIT P2 APPEAL.

EXHIBIT P4.

PHOTOCOPY OF THE RR NOTICE DATED 1.6.15.

RESPONDENT(S)' EXHIBITS:

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

A. MUHAMED MUSTAQUE, J.

-------------------------------------------- W.P(C). No. 23725 of 2015 ------------------------------------------- Dated this the 6th day of August, 2015

J U D G M E N T

The petitioner has filed this writ petition challenging Ext.P1 assessment order for the year 2011-12 passed by the 1st respondent. The petitioner has preferred Ext.P2 appeal along with Ext.P3 petition for stay against the said order. 2.

Heard the learned counsel for the petitioner as well as the learned Government Pleader for the respondents. 3.

Considering the facts and circumstances of the case, this writ petition is disposed of directing the 2nd respondent to consider Ext.P3 after issuing notice to the petitioner, within a period of two months from the date of receipt of a copy of this judgment. Till a final decision is taken as directed above, all the coercive proceedings pursuant to Ext.P4 shall be kept in abeyance.

Sd/- A. MUHAMED MUSTAQUE, JUDGE.