M/S Mega Trend Systems Pvt Ltd. v. The Intelligence Officer, Commercial Taxes

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 ---------------------------- PETITIONER :

------------------ M/S MEGA TREND SYSTEMS PVT LTD., 41/1851 DHRUVA LAYOUT, VEEKSHANAM ROAD, KOCHI. BY ADVS.SRI.ANIL D. NAIR SRI.R.SREEJITH SMT.O.A.NURIYA SMT.ROSIE ATHULYA JOSEPH KUM.SOUMYA PRAKASH KUM.MEKHALA M.BENNY RESPONDENTS :

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1. THE INTELLIGENCE OFFICER, SQUAD NO.1, COMMERCIAL TAXES, MATTANCHERY AT ALUVA-683 101

2. DEPUTY COMMISSIONER (APPEALS) ERNAKULAM-682015.

R1 & R2 BY SENIOR GOVERNMENT PLEADER SMT. SHOBHA ANNAMMA EAPPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19-08-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

bp

---------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- P1 :

TRUE COPY OF THE ASSESSMENT ORDER DATED 21-7-2015 ISSUED TO THE PETITIONER BY THE FIRST RESPONDENT FOR THE ASSESSMENT YEAR 2009-2010 P2 :

TRUE COPY OF THE ASSESSMENT ORDER DATED 21-7-2015 ISSUED TO THE PETITIONER BY THE FIRST RESPONDENT FOR THE ASSESSMENT YEAR 2010-2011 P3 :

TRUE COPY OF THE ASSESSMENT ORDER DATED 21-7-2015 ISSUED TO THE PETITIONER BY THE FIRST RESPONDENT FOR THE ASSESSMENT YEAR 2011-2012 P4 :

TRUE COPY OF THE ASSESSMENT ORDER DATED 21-7-2015 ISSUED TO THE PETITIONER BY THE FIRST RESPONDENT FOR THE ASSESSMENT YEAR 2012-2013 P5 :

TRUE COPY OF THE ASSESSMENT ORDER DATED 21-7-2015 ISSUED TO THE PETITIONER BY THE FIRST RESPONDENT FOR THE ASSESSMENT YEAR 2013-2014 P6 :

TRUE COPY OF THE ASSESSMENT ORDER DATED 21-7-2015 ISSUED TO THE PETITIONER BY THE FIRST RESPONDENT FOR THE ASSESSMENT YEAR 2014-2015 P7 :

TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2009-2010. P8 :

TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2010-2011. P9 :

TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2011-2012. P10 :

TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2012-2013. P11 :

TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2013-2014. P12 :

TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2014-2015. P13 :

TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2009-2010. P14 :

TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2010-2011. P15 :

TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2011-2012

P16 :

TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2012-2013. P17 :

TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2013-2014. P18 :

TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2014-2015 RESPONDENT(S)' EXHIBITS :

NIL.

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

A.MUHAMED MUSTAQUE, J.

***************************************************************************** W.P.(C) No.25281 of 2015 ****************************************************************************** Dated this the 19th day of August, 2015

JUDGMENT

The petitioner, impugning Exts.P1 to P6 assessment orders, filed Exts.P7 to P12 appeals before the second respondent. The petitioner also filed Exts.P13 to P18 stay applications.

2. Considering the facts and circumstances, there shall be a direction to the second respondent to consider the stay applications 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 orders shall be kept in abeyance. The writ petition is disposed of as above.

Sd/- A.MUHAMED MUSTAQUE, JUDGE ln