Karayil Plaza v. Commercial Tax Officer
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR WEDNESDAY, THE 23RD DAY OF DECEMBER 2015/2ND POUSHA, 1937 WP(C).No. 39883 of 2015 (I) ---------------------------- PETITIONER :
----------------------- KARAYIL PLAZA, PALAMKADAVU, ORUMANYUR, THRISSUR DISTRICT, KERALA, PIN-680 512, REPRESENTED BY ITS MANAGING PARTNER MOHAMMED ALI.A.T.
BY ADVS.SRI.K.S.HARIHARAN NAIR SMT.G.REMADEVI SRI.P.F.JOY RESPONDENT(S):
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1. COMMERCIAL TAX OFFICER, LUXURY TAX, COMMERCIAL TAX COMPLEX, POOTHOLE.P.O., THRISSUR-680 004
2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM-682 015.
3. THE TAHSILDAR, TALUK OFFICE, CHAVAKKAD, THRISSUR DISTRICT, PIN-680 567.
BY GOVERNMENT PLEADER SRI.R.RANJITH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23-12-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
sts
WP(C).NO.39883/2015 APPENDIX PETITIONER'S EXHIBITS:
P1 COPY OF THE ASSESSMENT ORDER DATED 26/09/2015 ISSUED BY THE 1ST RESPONDENT P2 COPY OF THE APPEAL MEMORANDUM AGAINST EXT.P1. P3 COPY OF THE STAY PETITION IN EXT.P2 APPEAL.
P4 COPY OF THE REVENUE RECOVERY NOTICE DATED 25/11/2015 ISSUED BY THE 3RD RESPONDENT RESPONDENT'S EXHIBITS:
NIL /TRUE COPY/ P.A.TO JUDGE sts
A.K.JAYASANKARAN NAMBIAR, J.
=========================================== W.P.(C). No. 39883 of 2015 ===================================================== Dated this the 23nd day of December, 2015
JUDGMENT
Against Ext.P1 assessment order passed under the Kerala Tax on Luxuries Act, the petitioner preferred Ext.P2 appeal and Ext.P3 stay petition before the 2nd respondent. It is the case of the petitioner that even before the consideration of the stay petition by the 2nd respondent, recovery steps have been initiated by issuing Ext.P4 recovery notice for recovery of the amounts confirmed against the petitioner.
2.
I have heard the learned counsel appearing for the petitioner as also the learned Government Pleader appearing for the respondents.
3.
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 stay petition preferred by the petitioner before him, within a period of one month from the date of receipt of a copy of this judgment, after hearing the petitioner. Recovery steps for recovery of amounts pursuant to Ext.P4 notice, shall be kept in
-2W.P.(C). No. 39883 of 2015 abeyance till such time as the 2nd respondent passes orders as directed and communicated the same to the petitioner. Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE das /23.12.15