Ras Associates v. Commercial Tax Officer-I, Aluva

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR WEDNESDAY, THE 28TH DAY OF OCTOBER 2015/6TH KARTHIKA, 1937 WP(C).No. 32691 of 2015 (J) ---------------------------- PETITIONER :

----------------- RAS ASSOCIATES, AGED 38 YEARS, IV/4, N.H.ROAD, THAIKATTUKARA,ALUVA, REPRESENTED BY ITS MANAGING PARTNER, SANTHOSH KUMAR BY ADVS.SRI.RAJESH NAMBIAR SRI.N.R.SAJ RESPONDENT :

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

1. COMMERCIAL TAX OFFICER-I, ALUVA

2. ASSISTANT COMMISSIONER (APPEALS) COMMERCIAL TAXES, MATTANCHERRY, PIN: 683 582. R1 & R2 BY GOVERNMENT PLEADER SMT. LILLY K.T. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28-10-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

bp

WP(C).No. 32691 of 2015 (J) ---------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- P1:

TRUE COPY OF THE ASSESSMENT ORDER DATED 11/9/2015 FOR THE PERIOD JULY 2012 TO MARCH 2013.

P2:

TRUE COPY OF THE APPEAL MEMORANDUM DATED 13/10/2015. P3:

COPY OF THE APPLICATION DT 13/10/2015 FILED FOR EARLY DISPOSAL OF THE APPEAL RESPONDENT(S)' EXHIBITS :

NIL.

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

A.K.JAYASANKARAN NAMBIAR, J.

=========================================== W.P.(C). No. 32691 of 2015 ===================================================== Dated this the 28th day of October, 2015

JUDGMENT

Against Ext.P1 order of assessment under the Kerala Value Added Tax Act, hereinafter referred to as the KVAT Act, for the period from July 2012 to March 2013, the petitioner preferred Ext.P2 appeal alongwith Ext.P3 application for early hearing before the 2nd respondent. The limited prayer of the petitioner in the writ petition is for a direction to the 2nd respondent to consider and pass orders on Ext.P3 application for early hearing, expeditiously, after hearing the petitioner.

2.

I have heard the learned counsel appearing for the petitioner as also the learned Government Pleader appearing for the respondents.

On a consideration of the facts and circumstances of the case and the submissions made across the bar, I dispose the writ petition with a direction to the 2nd respondent to consider and pass orders on Ext.P3 application for early hearing, preferred by the petitioner, within a period of three weeks from the date of receipt

-2W.P.(C). No. 32691 of 2015 of a copy of this judgment, after hearing the petitioner. The petitioner shall produce a copy of the writ petition, together with a copy of this judgment before the 2nd respondent, for further action.

Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE das /28.10.15