High Court of KeralaWP(C)/24317/2015disposed of

M/S. Tyre Care And Wheel Alingnment v. Commercial Tax Officer Iii

2015-08-11Honourable Mr. Justice A.Muhamed Mustaque3 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE TUESDAY, THE 11TH DAY OF AUGUST 2015/20TH SRAVANA, 1937 WP(C).No. 24317 of 2015 (L) ---------------------------- PETITIONER:

------------------- M/S. TYRE CARE AND WHEEL ALINGNMENT, KASARAGOD, REPRESENTED BY ITS MANAGING PARTNER.PRAKASHAN.K, S/O.GOPALAN.

BY ADVS.SRI.C.K.SREEJITH SRI. V.V.PADMANABHAN RESPONDENTS:

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

1. COMMERCIAL TAX OFFICER III, COMMERCIAL TAX OFFICE, KASARAGOD-671121.

2. THE DEPUTY COMMISSIONER(APPEAL), KOZHIKODE-673032.

3. STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVT.SECRETARIAT, THIRUVANANTHAPURAM-695001.

4. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, KASARAGOD-671121.

BY SENIOR GOVT. PLEADER SMT.SOBHA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11-08-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

mbr/

WP(C).No. 24317 of 2015 (L) ---------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS:

------------------------------------- P1 :

THE TRUE COPY OF THE ASSESSMENT ORDER NO.32130513505/2012-13 DT.5/6/2015.

P2 :

THE TRUE COPY OF THE DEMAND NOTICE ISSUED BY THE IST RESPONDENT DT.10/6/15.

P3 :

THE TREU COPY OF THE MEMORANDUM OF APPEAL FILED BEFORE THE 2ND RESPONDENT DT.15/6/15.

P4 :

THE TRUE COPY OF THE STAY PETITION.

RESPONDENTS' EXHIBITS:

NIL.

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

A. MUHAMED MUSTAQUE, J.

-------------------------------------------- W.P(C). No. 24317 of 2015 ------------------------------------------- Dated this the 11th 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 2012-13 passed by the 1st respondent. The petitioner has preferred Ext.P3 appeal along with Ext.P4 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.P4 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.P2 shall be kept in abeyance.

Sd/- A. MUHAMED MUSTAQUE, JUDGE.