High Court of KeralaWP(C)/25758/2015disposed of

M/S. Reliant Marketing v. Commercial Tax Officer

2015-08-21Honourable Mr. Justice A.Muhamed Mustaque3 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE FRIDAY, THE 21ST DAY OF AUGUST 2015/30TH SRAVANA, 1937 WP(C).No. 25758 of 2015 (T) ---------------------------- PETITIONER(S):

-------------- M/S. RELIANT MARKETING, 29/900A, VALIYAPARAMBIL BUILDING, JANATHA ROAD, VYTTILA, ERNAKULAM, REPRESENTED BY V.J.JACOB, MANAGING PARTNER.

BY ADVS.SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT(S):

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

1. COMMERCIAL TAX OFFICER, 2ND CIRCLE, TRIPUNITHURA.

2. ASST. COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM.

BY SENIOR GOVERNMENT PLEADER SHOBHA ANNAMMA EAPEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21-08-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rvs.

WP(C).No. 25758 of 2015 (T) APPENDIX PETITIONER(S)' EXHIBITS :

----------------------- EXT. P1COPY OF ASSESSMENT ORDER FOR THE YEAR 2009-10 ISSUED BY THE 1ST RESPONDENT.

EXT. P1(A)- COPY OF ASSESSMENT ORDER FOR THE YEAR 2013-14 ISSUED BY THE 1ST RESPONDENT.

EXT. P2COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXT. P2(A)- COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXT. P3COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.

EXT. P3(A)- COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.

RESPONDENT(S)' EXHIBITS :

------------------------ NIL.

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

A.MUHAMED MUSTAQUE, J.

***************************************************************************** W.P.(C) No.25758 of 2015 ****************************************************************************** Dated this the 21st day of August, 2015

JUDGMENT

The petitioner, impugning Exts.P1 and P1(a) assessment orders, filed Exts.P2 and P2(a) appeals before the second respondent. The petitioner also filed Exts.P3 and P3(a) stay applications.

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 orders shall be kept in abeyance. The writ petition is disposed of as above.

Sd/- A.MUHAMED MUSTAQUE, JUDGE ln