P.K.Mohandas v. The Assistant Commissioner
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR. JUSTICE ANIL K.NARENDRAN FRIDAY, THE 25TH DAY OF SEPTEMBER 2015/3RD ASWINA, 1937 WP(C).No. 29008 of 2015 (A) ---------------------------- PETITIONER(S):
-------------------------- P.K.MOHANDAS AGED 50 YEARS S/O.KUMARAN, UTHRADAM, KOVILPALLI KANHANGAD 671 315, KASARAGOD DISTRICT, PROPRIETOR HOTEL LAND MARK, KANHANGAD.
BY ADV. SRI.DALE P.KURIEN RESPONDENT(S):
----------------------------
1. THE ASSISTANT COMMISSIONER COMMERCIAL TAXES, KVAT, SPECIAL CIRCLE KASARAGOD 670 121.
2. THE DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES, MINI BYE PASS, ERANJIPALAM KOZHIKODE 650 004.
3. THE INSPECTING ASSISTANT COMMISSIONER COMMERCIAL TAXES, KASARAGOD, CAMP OFFICE AT HOSDURG KASARAGOD 670 121.
BY ADV.LIJU V. STEPHEN, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25-09-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC NO.29008/2015 APPENDIX PETITIONER'S EXHIBITS:
P1 :
COPY OF THE ASSESSMENT ORDER DATED 03.03.2015 P2 :
COPY OF THE APPEAL MEMORANDUM DATED 03.11.2014 P3 :
COPY OF HTE DELAY CONDONATION PETITION DATED 04.11.2014 P4 :
COPY OF STAY PETITION DATED 04.07.2014 P5 :
COPY OF RECOVERY NOTICE DATED 13.05.2015 RESPONDENTS' EXHIBITS: N I L //TRUE COPY// P.A. TO JUDGE JV
ANIL K. NARENDRAN, J.
------------------------------- W.P.(C) No.29008 of 2015 ---------------------------------------------- Dated this the 25th day of September, 2015
JUDGMENT
The petitioner, who is an assessee of KVAT under the 1st respondent has filed this writ petition seeking a writ of certiorari to quash Ext.P1 assessment order and seeking a writ of mandamus commanding the 2nd respondent to dispose of Ext.P2 appeal and Ext.P4 stay petition expeditiously. He has also sought for a writ of mandamus commanding the 3rd respondent to keep all further proceeding pursuant to Ext.P5 demand notice in abeyance.
2. I heard the arguments of the learned counsel for the petitioner and also the learned Government Pleader appearing for the respondents.
3. For the assessment year 2013-2014, the petitioner was issued with Ext.P1 assessment order of the 1st respondent. It is against the said order of assessment, the petitioner filed Ext.P2 appeal alongwith Ext.P3 application for condonation of delay and Ext.P4 application for stay. In the meantime, the 3rd respondent issued Ext.P5 demand notice for recovery of the disputed tax.
W.P.(C) No.29008/2015 Considering the fact that Ext.P3 application for condonation of delay and Ext.P4 stay petition are pending consideration, I deem it appropriate to dispose of this writ petition directing the 2nd respondent to consider and pass appropriate orders on Exts.P3 and P4 as expeditiously as possible, at any rate, within a period of one month from the date of receipt of a certified copy of this judgment, with notice to the petitioner. Till such time, all recovery proceedings pursuant to Ext.P5 shall be kept in abeyance.
The petitioner shall produce a certified copy of this judgment alongwith a copy of the writ petition before the 2nd respondent.
SD/- ANIL K. NARENDRAN, JV JUDGE