High Court of KeralaWP(C)/25103/2015disposed of

M/S. Nakshathra Jewellers v. The Intelligence Officer

2015-08-18Honourable Mr. Justice A.Muhamed Mustaque3 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE TUESDAY, THE 18TH DAY OF AUGUST 2015/27TH SRAVANA, 1937 WP(C).No. 25103 of 2015 (K) ---------------------------- PETITIONER :

----------------------- M/S. NAKSHATHRA JEWELLERS, MALABAR PLAZA, P.O.MATTANNUR, KANNUR DISTRICT, REPRESENTED BY ITS PARTNER SMT. AYISHA.

BY SRI.T.M.SREEDHARAN,SENIOR ADVOCATE ADVS.SRI.V.P.NARAYANAN SMT.DIVYA RAVINDRAN RESPONDENT(S):

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1. THE INTELLIGENCE OFFICER, SQUAD NO.1, COMMERCIAL TAXES, THALASSERY, KANNUR DISTRICT.

2. THE DEPUTY COMMISSIONER, COMMERCIAL TAXES, KANNUR.

3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, KANNUR.

4. THE COMMISSIONER OF COMMERCIAL TAXES, DEPARTMENT OF COMMERCIAL TAXES, TAX TOWER, KILIPALAM, KARAMANA, THIRUVANANTHAPURAM-695 002.

BY SR GOVERNMENT PLEADER SMT. SOBHA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18-08-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

sts

WP(C).No. 25103 of 2015 (K) ---------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- EXHIBIT P1:

TRUE COPY OF THE ODER NO.IS(T)1-16/2014-15/OR/16/2014/15 DATED 1.1.2015 ALONG WITH DEMAND NOTICE ISSUED BY THE IST RESPONDENT.

EXHIBIT P2:

TRUE COPY OF REVENUE RECOVERY NOTICE DATED 4.3.2015 ISSUED BY THE 3RD RESPONDENT.

EXHIBIT P3:

TRUE COPY OF JUDGMENT DATED 27.3.2015 IN WPC NO.10012/2015 OF THIS HON'BLE COURT.

EXHIBIT P4:

TRUE COPY OF THE ORDER DATED 20.6.2015 IN KVAT R.P.NO.28/2015 PASSED BY THE 2ND RESPONDENT.

EXHIBIT P5:

TRUE COPY OF MEMORANDUM OF REVISION DATED 29.7.2015 SUBMITTED BY THE PETITIOENR BEFORE THE 4TH RESPONDENT. EXHIBIT P5(A): TRUE COPY OF STAY PETITION DATED 29.7.2015 SUBMITTED BY THE PETITIONER BEFORE THE 4TH RESPONDENT.

EXHIBIT P5(B): TRUE COPY OF EARLY HEARING PEITION DATED 29.7.2015 SUBMITTED BY THE PETITIONER BEFORE THE 4TH RESPONDENT. RESPONDENT(S)' EXHIBITS:

NIL ----------------------------------------- /TRUE COPY/ P.A.TO JUDGE sts

A.MUHAMED MUSTAQUE, J.

***************************************************************************** W.P.(C) No.25103 of 2015 ****************************************************************************** Dated this the 18th day of August, 2015

JUDGMENT

The petitioner, impugning Ext.P4 order, filed Ext.P5 memorandum of revision before the fourth respondent. The petitioner also filed Ext.P5(a) stay application.

2. Considering the facts and circumstances, there shall be a direction to the fourth respondent to consider the stay application within a period of two months after issuing notice to the petitioner. Till the disposal of the stay application, all recovery proceedings based on Ext.P4 order shall be kept in abeyance. The writ petition is disposed of as above.

Sd/- A.MUHAMED MUSTAQUE, JUDGE ln