High Court of KeralaWP(C)/32180/2013disposed of

Maxim Traders Private Ltd v. The Assistant Commissioner (Assesssment)

2013-12-24Honourable Mr.Justice V.Chitambaresh4 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR.JUSTICE V.CHITAMBARESH TUESDAY, THE 24TH DAY OF DECEMBER 2013/3RD POUSHA, 1935 WP(C).No. 32180 of 2013 (V) ---------------------------- PETITIONER -------------------------- MAXIM TRADERS PRIVATE LTD, MEENUS BUILDING, NH -47, BYE PASS, EDAPPALLY , COCHIN-682024 REP. BY MANAGING PARTNER BY ADV. SRI.K.V.GOPINATHAN NAIR RESPONDENTS:

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1. THE ASSISTANT COMMISSIONER (ASSESSSMENT). SPECIAL CIRCLE -II, COMMERCIAL TAXES, ERNAKULAM . PIN -682035

2. THE DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES, ERNAKULAM, PIN -6820035

3. DEPUTY TAHSILDAR (R.R) KANAYANNUR TALUK, ERNAKULAM , PIN -682011 R BY GOVERNMENT PLEADER SRI. T.R. RAJESH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24-122013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No. 32180 of 2013 (V) ---------------------------- APPENDIX PETITIONERS EXHIBITS EXT.P1 COPY OF THE ORDER OF THE FIRST RESPONDENT DATED 19-9-2013 EXT.P2 COPY OF THE APPEAL FILED BY THE PETITONER BEFORE THE 2ND RESPONDENT DATED 5-10-2013 EXT.P3 COPY OF THE STAY PETITION FILED ALONG WITH THE APPEAL BEFORE THE 2ND RESPONDENT DATED 5-10-2013 EXT.P4 COPY OF THE RECOVERY PROCEEDINGS INITIATED BY THE THIRD RESPONDENT DATED 29-10-2013 RESPONDENTS EXHIBITS NIL TRUE COPY P.A TO JUDGE SMM

V.CHITAMBARESH,J.

= = = = = = = = = = = W.P.(C) No.32180 of 2013 = = = = = = = = = = = == = = = = Dated this the 24th day of December, 2013

J U D G M E N T

The petitioner has filed Ext.P2 appeal against Ext.P1 order imposing penalty. The appeal is accompanied by Ext.P3 petition for stay of recovery of the disputed amounts. The petitioner is aggrieved by Ext.P4 demand notice served on it in the meanwhile.

2. I direct the second respondent to consider Ext.P3 petition with notice to the petitioner within a period of one month. The coercive steps pursuant to Ext.P4 notice shall be put on hold till orders are passed on Ext.P3 petition as directed above.

3. The petitioner shall produce a copy of the writ petition with the judgment before the second respondent for compliance.

The writ petition is disposed of.

V.CHITAMBARESH JUDGE smm