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High Court of KeralaWP(C)/29309/2015disposed of

M/S.Swarna Mahal v. State Of Kerala

2015-09-284 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR MONDAY, THE 28TH DAY OF SEPTEMBER 2015/6TH ASWINA, 1937 WP(C).No. 29309 of 2015 (K) ---------------------------- PETITIONER :

--------------------- M/S. SWARNA MAHAL NP VII 207 C, KALLACHI KOZHIKODE DISTRICT REPRESENTED BY ITS MANAGING PARTNER SRI. SHAMEER.

BY ADV. SRI.N.K.SANATH KUMAR RESPONDENT(S) :

---------------------------- 1.

STATE OF KERALA REPRESENTED BY THE SECRETARY DEPT.OF COMMERCIAL TAXES THIRUVANANTHAPURAM - 695 001.

2.

COMMERCIAL TAX OFFICER VADAKARA - 673 101.

3.

DEPUTY COMMISSIONER (APPEALS) DEPARTMENT OF COMMERCIAL TAXES KOZHIKODE - 673 006.

4.

SALES TAX OFFICER (RECOVERY) O/O. DEPUTY COMMISSIONER, COMMERCIAL TAXES DEPARTMENT KOZHIKODE - 673 006.

R1 TO R4 BY GOVT. PLEADER SRI. LIJU V. STEPHEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28-09-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

Mn ...2/-

WP(C).No. 29309 of 2015 (K) APPENDIX PETITIONER'S EXHIBITS :

EXT.P1 : COPY OF ASSESSMENT ORDER DT. 24.3.2015.

EXT.P2 COPY OF DEMAND NOTICE DT. 25.3.2015.

EXT.P3 COPY OF APPEAL MEMORANDUM DT. 24.7.2015.

EXT.P4 COPY OF DELAY CONDONATION PETITION DT. 24.7.2015. EXT.P5 COPY OF STAY PETITION DT. 24.7.2015.

EXT.P6 COPY OF RR NOTICE DATED 8.9.2015.

RESPONDENT'S EXHIBITS : NIL //TRUE COPY// P.A. TO JUDGE Mn

A.K.JAYASANKARAN NAMBIAR, J.

............................................................. W.P.(C).No.29309 of 2015 ............................................................. Dated this the 28th day of September, 2015 J U D G M E N T Against Ext.P1 assessment order, the petitioner has preferred Ext.P3 appeal, P4 delay condonation petition and Ext.P5 stay petition before the 3rd respondent. It is the case of the petitioner that even prior to considering the stay petition, recovery steps are sought to be pursued through Ext.P6 revenue recovery notice for recovery of the amounts confirmed by Ext.P1 assessment order.

2. I have heard the learned counsel for the petitioner and also the learned Government Pleader for the respondents.

3. On a consideration of the facts and circumstances of the case as also the submissions made across the Bar, I dispose the writ petition with the following directions:

i. The 3rd respondent shall consider and pass orders on Ext.P4 delay condonation petition and Ext.P5 stay petition within a period of one month from the date of receipt of a copy of this judgment, after hearing the petitioner.

W.P.(C).No.29309 of 2015 ii. Coercive steps pursuant to Ext.P6 revenue recovery notice shall be kept in abeyance till orders are passed by the 3rd respondent as directed above and communicated to the petitioner.

A.K.JAYASANKARAN NAMBIAR JUDGE mns