High Court of KeralaWP(C)/25247/2015disposed of

P.J.Joy, Partner, M/S. German Physical Laboratory v. Commercial Tax Officer,1st Circle, Kalamassery

2015-08-19Honourable Mr. Justice A.Muhamed Mustaque3 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE WEDNESDAY, THE 19TH DAY OF AUGUST 2015/28TH SRAVANA, 1937 WP(C).No. 25247 of 2015 (E) ---------------------------- PETITIONER :

----------------------- P.J.JOY, PARTNER, M/S. GERMAN PHYSICAL LABORATORY, ALLEN TOWERS, BTS ROAD, EDAPPALLY, COCHIN -24.

BY ADVS.SRI.P.S.SOMAN SMT.T.RADHAMANY RESPONDENT(S):

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

1. COMMERCIAL TAX OFFICER, 1ST CIRCLE, KALAMASSERY. PIN-682 030

2. DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, COMMERCIAL TAX COMPLEX, THEVARA. PIN-682 006

3. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM.PIN-682 029 BY SR GOVERNMENT PLEADER SMT. SOBHA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19-08-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING :

sts

WP(C).No. 25247 of 2015 (E) ------------------------------------------ APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- EXHIBIT P1.

COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2012-13 DATED 30.5.15 ISSUED BY THE IST RESPONDENT.

EXHIBIT P2.

COPY OF THE APPEAL MEMORANDUM FILED BEFORE THE 2ND RESPONDENT DATED 15.6.15.

EXHIBIT P3.

COPY OF THE PETITION FOR EARLY HEARING OF THE APPEAL FILED BEFORE THE 2ND RESPONDENT DATED 15.6.15.

EXHIBIT P4.

COPY OF THE PETITION FOR STAY OF COLLECTION OF DISPUTED AMOUNT FILED BEFORE THE 2ND RESPONDENT DATED 15.6.15. EXHIBIT P5.

COPY OF THE REVENUE RECOVERY NOTICE ISSUED BY THE 3RD RESPONDENT DATED 28.7.15.

RESPONDENT(S)' EXHIBITS:

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

A.MUHAMED MUSTAQUE, J.

***************************************************************************** W.P.(C) No.25247 of 2015 ****************************************************************************** Dated this the 19th day of August, 2015

JUDGMENT

The petitioner, impugning Ext.P1 assessment order, filed Ext.P2 appeal before the second respondent. The petitioner also filed Ext.P4 stay application.

2. Considering the facts and circumstances, there shall be a direction to the second 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 the assessment order shall be kept in abeyance. The writ petition is disposed of as above.

Sd/- A.MUHAMED MUSTAQUE, JUDGE ln