M/S.Hotel Chanakya v. The Assistant Commissioner (Assessment)

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN MONDAY, THE 21ST DAY OF DECEMBER 2015/30TH AGRAHAYANA, 1937 WP(C).No. 38717 of 2015 (L) ---------------------------- PETITIONER :

------------------ M/S. HOTEL CHANAKYA, PALAKKAD, REPRESENTED BY ITS MANAGING PARTNER, SATHEESH KUMAR P.

BY ADVS.SRI.N.MURALEEDHARAN NAIR SRI.V.K.SHAMUSUDHEEN RESPONDENTS :

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

1. THE ASSISTANT COMMISSIONER (ASSESSMENT), SPECIAL CIRCLE, COMMERCIAL TAXES, PALAKKAD-678001.

2. THE DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM - 682015.

R1 & R2 BY GOVERNMENT PLEADER SRI. R. RANJITH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21-12-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

bp

WP(C).No. 38717 of 2015 (L) APPENDIX PETITIONER'S EXHIBITS :

P1:

COPY OF THE ASSESSMENT ORDER PASSED BY R1 FOR THE YEAR 2013-14 DT 18/11/2015.

P2:

COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE R2 DT 10/12/2015.

P3:

COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE R2 DT 10/12/2015.

P4:

COPY OF THE DEMAND NOTICE IN FORM NO. 13 ISSUED BY R1. P5:

COPY OF THE DEMAND NOTICE IN FORM NO. 24 ISSUED BY R1 FOR THE DT 18/11/2015.

RESPONDENT'S EXHIBITS :

NIL.

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

K.VINOD CHANDRAN, J - - - - - - - - - - - - - - - - - - - - W.P.(C).No. 38717 of 2015 - - - - - - - - - - - - - - - - Dated this the 21st day of December, 2015

J U D G M E N T

Ext.P1 is the assessment order passed against the petitioner for the years 2013-14. Against this order, petitioner filed Ext.P2 appeal, which is accompanied by Ext.P3 stay petition before the 2nd respondent. The appeal and the stay petitions are pending before the 2nd respondent. In the meanwhile, it is alleged, coercive proceedings have been threatened as per Exts.P4 and P5. It is in this context, the writ petition has been filed.

2. In the above circumstances, it is directed that the appellate authority, the 2nd respondent herein, shall dispose of Ext.P3 stay application within a period of one month from today and the coercive proceedings be stayed until such orders are passed; which order shall determine the matter thereafter.

WP(C) NO.38717/2015 ::2::

3. Petitioner shall produce a copy of this judgment before the 2nd respondent for compliance.

Writ petition is disposed of. No costs.

Sd/- K.VINOD CHANDRAN, Judge jma //true copy// P.A to Judge