High Court of KeralaWP(C)/27820/2015disposed of

T.K.Upendran v. State Of Kerala

2015-09-17Honourable Dr. Justice A.K.Jayasankaran Nambiar4 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR THURSDAY, THE 17TH DAY OF SEPTEMBER 2015/26TH BHADRA, 1937 WP(C).NO. 27820 OF 2015 (B) ---------------------------- PETITIONER(S):

------------- T.K.UPENDRAN (PROPRIETOR) M/S. DEEPTHI FOODS, CHENGANDA, TIRUNALLOOR PO CHERTHALA-688 557 BY ADV. SRI.K.J.VINCENT (MUNDAMVELI) RESPONDENT(S):

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1. STATE OF KERALA REPRESENTED BY THE SECRETARY TO GOVERNMENT TAXES DEPARTMENT, SECRETARIAT, TRIVANDRUM-695 001

2. TH ASSISTANT COMMISSIONER SPECIAL CIRCLE, ALAPUZHA-688 001

3. THE DEPUTY COMMISSIONER (APPEALS) DEPARTMENT OF COMMERCIAL TAXES, KOLLAM-691 507

4. THE INSPECTING ASST:COMMISSIONER DEPARTMENT OF COMMERCIAL TAXES CIVIL STATION, KOLLAM-691 001 BY GOVERNMENT PLEADER SRI.LIJU V.STEPHEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17-09-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).NO. 27820 OF 2015 (B) ---------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------ EXT.P1: TRUE COPY OF THE ANNUAL RETURN OF THE PETITIONER FOR THE YEAR 2013-2014 DT. 11/6/14 EXT.P2: TRUE COPY OF THE FORMS 13 & 13A DT 1/10/14 OF THE YEAR 13-14 FILED BY THE PETITIONER ALONG WITH ANNEXURES EXT.P3: TRUE COPY OF THE APPLICATION DT. 16/7/15 FOR 30 DAYS TIME FILED BEFORE THE 2ND RESPONDENT STATING REASONS EXT.P4: TRUE COPY OF THE EMAIL RECEIPT DT.16/7/15 FOR EXT. P.3 APPLICATION SEEKING FURTHER TIME OF 30 DAYS EXT.P5: TRUE COPY OF THE ASSESSMENT ORDER NO. 32040810224/KVAT 2013-14 OF THE AC SPECIAL CIRCLE, ALAPUZHA EXT.P6: TRUE COPY OF THE MANUFACTURING ACCOUNT, TRADING ACCOUNT AND SCHEDULE TO THE DIRECT EXPENSES (SEH-2) FOR 13-14 OF THE PETITIONER EXT.P7(A): CE:EXCISE RETURN OF APRIL 2013 DT.

15/7/13 OF PETITIONER EXT.P7(B): CE:EXCISE RETURN OF JULY 2013 DT. 18/10/13 OF PETITIONER EXT.P7(C): CE:EXCISE RETURN OF OCT. 2013 DT. 18/10/13 OF PETITIONER EXT.P7(D): CE:EXCISE RETURN OF JAN 2014 DT. 18/10/13 OF PETITIONER EXT.P8: KVAT APPEAL DT. 10/8/15 FILED BEFORE THE 3RD RESPONDENT EXT.P9: EARLY POSTING PETITION DT. 10/8/15 BEFORE THE 3RD RESPODENT RESPONDENT(S)' EXHIBITS:NIL ----------------------- //TRUE COPY// P.

A.K.JAYASANKARAN NAMBIAR, J.

............................................................. W.P.(C).No.27820 of 2015 ............................................................. Dated this the 17th day of September, 2015 J U D G M E N T The sole prayer of the petitioner in the writ petition is for a direction to the 3rd respondent to consider and pass orders on an early hearing petition that has been filed by him along with appeals that have been filed by the petitioner before the said respondent.

2. I have heard the learned counsel for the petitioner and the learned Government Pleader for the respondents. On a consideration of the facts and circumstances of the case and submissions made across the bar, I dispose the writ petition with a direction to the 3rd respondent to consider and pass orders on Ext.P9 early hearing petition filed by the petitioner within a period of three weeks from the date of receipt of a copy of this judgment. A.K.JAYASANKARAN NAMBIAR JUDGE mns